A Free Enterprise and Autonomy Private in Tax Law: Tax Evasion and Avoidance and Tax Planning Versus art. 116, paragraph, of CTN
Autor(a) principal: | |
---|---|
Data de Publicação: | 2015 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Direito Tributário e Financeiro |
Texto Completo: | http://www.indexlaw.org/index.php/direitotributario/article/view/164 |
Resumo: | The principles of free enterprise and private autonomy are basic the Federative Republic of Brazil. Through the private autonomy, the State grants the human being in society, the power to act at will, since according to the precepts of the law. He can hire, finally, perform all acts and legal transactions allowed by law. The taxpayer has the right to seek less expensive ways to make their economic activities, such as the adoption of so-called resource tax planning to achieve profit and reduce the tax burden. This work aims to study the avoidance and tax evasion, simulation, dissimulation, fraud to the law, abuse of law and order, to be able to play if given tax planning in this case it is lawful or not, understand the doctrines business purpose doctrine, substance over form doctrine and step transaction doctrine and find what position was adopted by the Brazilian legal system, on the classification of tax planning in licit or illicit, and provides the views of various authors about which of them should be applied to the understanding of the provisions of the sole paragraph of article 116, of CTN. As methods adopted for the preparation of this paper, deductive employees, systems and axiological, using literature, stating the legal doctrine, scientific articles, case law and the Brazilian legal system, as the Federal Constitution of 1988, the Code National Tax. The problems and the justification of this scientific article refers to differences in interpretation of the sole paragraph of art. 116, from CTN, in relation to legal forms adopted in tax planning by companies on behalf of the principles of free enterprise and private initiative, whether such a standard is considered not avoidance or not evasion. Seeks to understand the figures of tax avoidance and tax evasion, simulation and concealment, abuse of form and law. So, these are the issues addressed in this work in order to put into perspective the tax law and understand the controversy of tax planning. |
id |
CONPEDI-20_57b7a8e5b6005a456357d3c07acfa00c |
---|---|
oai_identifier_str |
oai:ojs.indexlaw.org:article/164 |
network_acronym_str |
CONPEDI-20 |
network_name_str |
Revista de Direito Tributário e Financeiro |
repository_id_str |
|
spelling |
A Free Enterprise and Autonomy Private in Tax Law: Tax Evasion and Avoidance and Tax Planning Versus art. 116, paragraph, of CTNA livre Iniciativa e a Autonomia Privada no Direito Tributário: Elisão e Evasão Fiscais e Planejamento Tributário Versus Art. 116, Parágrafo Único, do CTNPrivate Autonomy;Tax Avoidance;Tax Evasion;Free Initiative;Tax PlanningAutonomia privada;Elisão fiscal;Evasão fiscal;Livre iniciativa;Planejamento tributárioThe principles of free enterprise and private autonomy are basic the Federative Republic of Brazil. Through the private autonomy, the State grants the human being in society, the power to act at will, since according to the precepts of the law. He can hire, finally, perform all acts and legal transactions allowed by law. The taxpayer has the right to seek less expensive ways to make their economic activities, such as the adoption of so-called resource tax planning to achieve profit and reduce the tax burden. This work aims to study the avoidance and tax evasion, simulation, dissimulation, fraud to the law, abuse of law and order, to be able to play if given tax planning in this case it is lawful or not, understand the doctrines business purpose doctrine, substance over form doctrine and step transaction doctrine and find what position was adopted by the Brazilian legal system, on the classification of tax planning in licit or illicit, and provides the views of various authors about which of them should be applied to the understanding of the provisions of the sole paragraph of article 116, of CTN. As methods adopted for the preparation of this paper, deductive employees, systems and axiological, using literature, stating the legal doctrine, scientific articles, case law and the Brazilian legal system, as the Federal Constitution of 1988, the Code National Tax. The problems and the justification of this scientific article refers to differences in interpretation of the sole paragraph of art. 116, from CTN, in relation to legal forms adopted in tax planning by companies on behalf of the principles of free enterprise and private initiative, whether such a standard is considered not avoidance or not evasion. Seeks to understand the figures of tax avoidance and tax evasion, simulation and concealment, abuse of form and law. So, these are the issues addressed in this work in order to put into perspective the tax law and understand the controversy of tax planning.Os princípios da livre iniciativa e da autonomia privada são basilares da República Federativa do Brasil. Por meio da autonomia privada, o Estado concede ao ser humano em sociedade, o poder de agir conforme sua vontade, desde que de acordo com os preceitos da lei. Ele pode contratar, enfim, realizar todos os atos e negócios jurídicos permitidos em lei. O contribuinte tem o direito de buscar formas menos onerosas para efetuar suas atividades econômicas, como a adoção do recurso denominado planejamento tributário para alcançar o lucro e reduzir a carga tributária. Este trabalho tem como objetivo estudar a elisão e a evasão fiscais, a simulação, a dissimulação, a fraude à lei, o abuso de direito e de forma, para poder interpretar se dado planejamento tributário no caso concreto, é lícito ou não, compreender as doutrinas business purpose doctrine, substance over form doctrine e step transaction doctrine e verificar qual posição foi adotada pelo ordenamento jurídico brasileiro, sobre a classificação do planejamento tributário em lícito ou ilícito e expõe as opiniões de diversos autores sobre qual delas deva ser aplicada para o entendimento do disposto no parágrafo único do art. 116, do CTN. Como métodos adotados para a confecção deste trabalho, foram empregados o dedutivo, o sistêmico e o axiológico, com uso de pesquisa bibliográfica, constando a doutrina jurídica, artigos científicos, jurisprudência e o ordenamento jurídico brasileiro, como a Constituição Federal de 1988, o Código Tributário Nacional. A problemática e a justificativa deste artigo científico refere-se às divergências quanto a interpretação do parágrafo único do art. 116, do CTN, em relação às figuras jurídicas adotadas no planejamento tributário pelas empresas, em nome dos princípios da livre iniciativa e da autonomia privada, se tal norma é considerada antielisiva ou antievasiva. Busca entender as figuras da elisão e evasão fiscais, a simulação e dissimulação, o abuso de forma e de direito. Portanto, esses serão os assuntos abordados no presente trabalho, de forma a contextualizá-los no direito tributário e entender a polêmica do planejamento tributário.Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDICaminhoto, Rita Diniz2015-12-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo Avaliado pelos Paresapplication/pdfhttp://www.indexlaw.org/index.php/direitotributario/article/view/16410.26668/IndexLawJournals/2526-0138/2015.v1i1.164Revista de Direito Tributário e Financeiro; v. 1, n. 1 (2015): JANEIRO-DEZEMRBO; 362 - 3932526-01382526-0138reponame:Revista de Direito Tributário e Financeiroinstname:Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)instacron:CONPEDIporhttp://www.indexlaw.org/index.php/direitotributario/article/view/164/pdfDireitos autorais 2016 Rita Diniz Caminhotohttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccess2017-11-15T22:17:11Zoai:ojs.indexlaw.org:article/164Revistahttp://www.indexlaw.org/index.php/direitotributario/oai2526-01382526-0138opendoar:2017-11-15T22:17:11Revista de Direito Tributário e Financeiro - Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)false |
dc.title.none.fl_str_mv |
A Free Enterprise and Autonomy Private in Tax Law: Tax Evasion and Avoidance and Tax Planning Versus art. 116, paragraph, of CTN A livre Iniciativa e a Autonomia Privada no Direito Tributário: Elisão e Evasão Fiscais e Planejamento Tributário Versus Art. 116, Parágrafo Único, do CTN |
title |
A Free Enterprise and Autonomy Private in Tax Law: Tax Evasion and Avoidance and Tax Planning Versus art. 116, paragraph, of CTN |
spellingShingle |
A Free Enterprise and Autonomy Private in Tax Law: Tax Evasion and Avoidance and Tax Planning Versus art. 116, paragraph, of CTN Caminhoto, Rita Diniz Private Autonomy;Tax Avoidance;Tax Evasion;Free Initiative;Tax Planning Autonomia privada;Elisão fiscal;Evasão fiscal;Livre iniciativa;Planejamento tributário |
title_short |
A Free Enterprise and Autonomy Private in Tax Law: Tax Evasion and Avoidance and Tax Planning Versus art. 116, paragraph, of CTN |
title_full |
A Free Enterprise and Autonomy Private in Tax Law: Tax Evasion and Avoidance and Tax Planning Versus art. 116, paragraph, of CTN |
title_fullStr |
A Free Enterprise and Autonomy Private in Tax Law: Tax Evasion and Avoidance and Tax Planning Versus art. 116, paragraph, of CTN |
title_full_unstemmed |
A Free Enterprise and Autonomy Private in Tax Law: Tax Evasion and Avoidance and Tax Planning Versus art. 116, paragraph, of CTN |
title_sort |
A Free Enterprise and Autonomy Private in Tax Law: Tax Evasion and Avoidance and Tax Planning Versus art. 116, paragraph, of CTN |
author |
Caminhoto, Rita Diniz |
author_facet |
Caminhoto, Rita Diniz |
author_role |
author |
dc.contributor.none.fl_str_mv |
|
dc.contributor.author.fl_str_mv |
Caminhoto, Rita Diniz |
dc.subject.por.fl_str_mv |
Private Autonomy;Tax Avoidance;Tax Evasion;Free Initiative;Tax Planning Autonomia privada;Elisão fiscal;Evasão fiscal;Livre iniciativa;Planejamento tributário |
topic |
Private Autonomy;Tax Avoidance;Tax Evasion;Free Initiative;Tax Planning Autonomia privada;Elisão fiscal;Evasão fiscal;Livre iniciativa;Planejamento tributário |
description |
The principles of free enterprise and private autonomy are basic the Federative Republic of Brazil. Through the private autonomy, the State grants the human being in society, the power to act at will, since according to the precepts of the law. He can hire, finally, perform all acts and legal transactions allowed by law. The taxpayer has the right to seek less expensive ways to make their economic activities, such as the adoption of so-called resource tax planning to achieve profit and reduce the tax burden. This work aims to study the avoidance and tax evasion, simulation, dissimulation, fraud to the law, abuse of law and order, to be able to play if given tax planning in this case it is lawful or not, understand the doctrines business purpose doctrine, substance over form doctrine and step transaction doctrine and find what position was adopted by the Brazilian legal system, on the classification of tax planning in licit or illicit, and provides the views of various authors about which of them should be applied to the understanding of the provisions of the sole paragraph of article 116, of CTN. As methods adopted for the preparation of this paper, deductive employees, systems and axiological, using literature, stating the legal doctrine, scientific articles, case law and the Brazilian legal system, as the Federal Constitution of 1988, the Code National Tax. The problems and the justification of this scientific article refers to differences in interpretation of the sole paragraph of art. 116, from CTN, in relation to legal forms adopted in tax planning by companies on behalf of the principles of free enterprise and private initiative, whether such a standard is considered not avoidance or not evasion. Seeks to understand the figures of tax avoidance and tax evasion, simulation and concealment, abuse of form and law. So, these are the issues addressed in this work in order to put into perspective the tax law and understand the controversy of tax planning. |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-12-07 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artigo Avaliado pelos Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.indexlaw.org/index.php/direitotributario/article/view/164 10.26668/IndexLawJournals/2526-0138/2015.v1i1.164 |
url |
http://www.indexlaw.org/index.php/direitotributario/article/view/164 |
identifier_str_mv |
10.26668/IndexLawJournals/2526-0138/2015.v1i1.164 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
http://www.indexlaw.org/index.php/direitotributario/article/view/164/pdf |
dc.rights.driver.fl_str_mv |
Direitos autorais 2016 Rita Diniz Caminhoto http://creativecommons.org/licenses/by-nc-nd/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Direitos autorais 2016 Rita Diniz Caminhoto http://creativecommons.org/licenses/by-nc-nd/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDI |
publisher.none.fl_str_mv |
Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDI |
dc.source.none.fl_str_mv |
Revista de Direito Tributário e Financeiro; v. 1, n. 1 (2015): JANEIRO-DEZEMRBO; 362 - 393 2526-0138 2526-0138 reponame:Revista de Direito Tributário e Financeiro instname:Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI) instacron:CONPEDI |
instname_str |
Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI) |
instacron_str |
CONPEDI |
institution |
CONPEDI |
reponame_str |
Revista de Direito Tributário e Financeiro |
collection |
Revista de Direito Tributário e Financeiro |
repository.name.fl_str_mv |
Revista de Direito Tributário e Financeiro - Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI) |
repository.mail.fl_str_mv |
|
_version_ |
1808844836767268864 |