O princípio da solidariedade social no direito tributário
The objective of the present dissertation is to analyze how social solidarity can be applied through Tax Law. The current legal scenario lives a unique moment of transition, marked, notably by the rise of principles as insertion of values to Law and legal interpretation, as constitutive activity. Th...
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| Tipo de documento: | dissertação |
| Estado: | Versão publicada |
| Data de publicação: | 2011 |
| País: | Brasil |
| Recursos: | Pontifícia Universidade Católica de São Paulo (PUC-SP) |
| Repositório: | Repositório Institucional da PUC_SP |
| Idioma: | português |
| OAI Identifier: | oai:repositorio.pucsp.br:handle/5540 |
| Acesso em linha: | https://tede2.pucsp.br/handle/handle/5540 |
| Access Level: | Acceso aberto |
| Palavra-chave: | Interpretação judicial Pós-positivismo Princípios jurídicos Solidariedade social Capacidade contributiva Judicial interpretation Post positivism Legal principles Social solidarity Contributive capacity CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO CONSTITUCIONAL |
| Resumo: | The objective of the present dissertation is to analyze how social solidarity can be applied through Tax Law. The current legal scenario lives a unique moment of transition, marked, notably by the rise of principles as insertion of values to Law and legal interpretation, as constitutive activity. The Social Democratic Law State implies the intervention of the state, within the limits of the law, in order to achieve the fundamental objectives of the Republic. The principle of social solidarity in a staggered way, and decreasing, is related to the principle of contributive capacity, proportionality, progressiveness and selectivity, which are the most able to render effective to that principle. Whether for tax or extra tax purposes, social solidarity can be applied only through taxing, or taxes, that, like them, are able to measure the economic potential of the taxpayer |
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