Limitations About Principle of Contributive Capacity: Minimum Existential and Confiscation
The article aims to study the limits of the principle of contributory capacity. The methodology adopted includes a bibliographical review of the constitutional and tax doctrine on the principles of equality, contributory capacity, minimum existential and non-confiscation, and the analysis of the Fed...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2016 |
| País: | Brasil |
| Institución: | Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI) |
| Repositorio: | Conpedi Law Review |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.indexlaw.org:article/3660 |
| Acceso en línea: | https://www.indexlaw.org/index.php/conpedireview/article/view/3660 |
| Access Level: | acceso abierto |
| Palabra clave: | Tax Law Contributory Capacity Minimum Existential Confiscation Distributive Justice Direito Tributário Capacidade Contributiva Mínimo Existencial Confisco Justiça Distributiva |
| Sumario: | The article aims to study the limits of the principle of contributory capacity. The methodology adopted includes a bibliographical review of the constitutional and tax doctrine on the principles of equality, contributory capacity, minimum existential and non-confiscation, and the analysis of the Federal Supreme Court jurisprudence. The article presents three topics, which involve an approach of historical evolution about the principle of contributory capacity; Its conjugation with the principle of equality and a study of its limitations, existential minimum and confiscation, also addressing its concepts and the challenges of delimitation, effectivation and jurisdictional control. |
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