Limitations About Principle of Contributive Capacity: Minimum Existential and Confiscation

Detalhes bibliográficos
Autor(a) principal: Oliveira, Alexandre Machado de
Data de Publicação: 2016
Outros Autores: Borges, Antônio de Moura
Tipo de documento: Artigo
Idioma: por
Título da fonte: Conpedi Law Review
Texto Completo: https://www.indexlaw.org/index.php/conpedireview/article/view/3660
Resumo: 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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spelling Limitations About Principle of Contributive Capacity: Minimum Existential and ConfiscationLimitações ao Princípio da Capacidade Contributiva: Mínimo Existencial e ConfiscoTax Law; Contributory Capacity; Minimum Existential; Confiscation; Distributive JusticeDireito Tributário; Capacidade Contributiva; Mínimo Existencial; Confisco; Justiça DistributivaThe 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.O artigo tem como objeto de estudo os limites do princípio da capacidade contributiva. A metodologia adotada abrange revisão bibliográfica da doutrina constitucional e tributária acerca dos princípios da igualdade, capacidade contributiva, mínimo existencial e do não-confisco e a análise da jurisprudência do Supremo Tribunal Federal. O artigo compreende três tópicos, que envolvem uma abordagem da evolução histórica do princípio da capacidade contributiva; a sua conjugação com o princípio da igualdade e um estudo de suas limitações, mínimo existencial e confisco, abordando ainda os seus conceitos e os desafios de delimitação, efetivação e controle jurisdicional.Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDIOliveira, Alexandre Machado deBorges, Antônio de Moura2016-12-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo Avaliado pelos Paresapplication/pdfhttps://www.indexlaw.org/index.php/conpedireview/article/view/366010.26668/2448-3931_conpedilawreview/2016.v2i4.3660Conpedi Law Review; v. 2, n. 4 (2016): Instituciones y desarrollo en la hora actual de América Latina; 180-2002448-39312448-3931reponame:Conpedi Law Reviewinstname:Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)instacron:CONPEDIporhttps://www.indexlaw.org/index.php/conpedireview/article/view/3660/3160Direitos autorais 2017 Alexandre Machado de Oliveira, Antônio de Moura Borgeshttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccess2021-08-20T02:09:24Zoai:ojs.indexlaw.org:article/3660Revistahttps://www.indexlaw.org/index.php/conpedireviewONGhttps://www.indexlaw.org/index.php/conpedireview/oaipublicacao@conpedi.org.br||indexlawjournals@gmail.com2448-39312448-3931opendoar:2021-08-20T02:09:24Conpedi Law Review - Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)false
dc.title.none.fl_str_mv Limitations About Principle of Contributive Capacity: Minimum Existential and Confiscation
Limitações ao Princípio da Capacidade Contributiva: Mínimo Existencial e Confisco
title Limitations About Principle of Contributive Capacity: Minimum Existential and Confiscation
spellingShingle Limitations About Principle of Contributive Capacity: Minimum Existential and Confiscation
Oliveira, Alexandre Machado de
Tax Law; Contributory Capacity; Minimum Existential; Confiscation; Distributive Justice
Direito Tributário; Capacidade Contributiva; Mínimo Existencial; Confisco; Justiça Distributiva
title_short Limitations About Principle of Contributive Capacity: Minimum Existential and Confiscation
title_full Limitations About Principle of Contributive Capacity: Minimum Existential and Confiscation
title_fullStr Limitations About Principle of Contributive Capacity: Minimum Existential and Confiscation
title_full_unstemmed Limitations About Principle of Contributive Capacity: Minimum Existential and Confiscation
title_sort Limitations About Principle of Contributive Capacity: Minimum Existential and Confiscation
author Oliveira, Alexandre Machado de
author_facet Oliveira, Alexandre Machado de
Borges, Antônio de Moura
author_role author
author2 Borges, Antônio de Moura
author2_role author
dc.contributor.none.fl_str_mv

dc.contributor.author.fl_str_mv Oliveira, Alexandre Machado de
Borges, Antônio de Moura
dc.subject.por.fl_str_mv Tax Law; Contributory Capacity; Minimum Existential; Confiscation; Distributive Justice
Direito Tributário; Capacidade Contributiva; Mínimo Existencial; Confisco; Justiça Distributiva
topic Tax Law; Contributory Capacity; Minimum Existential; Confiscation; Distributive Justice
Direito Tributário; Capacidade Contributiva; Mínimo Existencial; Confisco; Justiça Distributiva
description 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.
publishDate 2016
dc.date.none.fl_str_mv 2016-12-01
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 https://www.indexlaw.org/index.php/conpedireview/article/view/3660
10.26668/2448-3931_conpedilawreview/2016.v2i4.3660
url https://www.indexlaw.org/index.php/conpedireview/article/view/3660
identifier_str_mv 10.26668/2448-3931_conpedilawreview/2016.v2i4.3660
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.indexlaw.org/index.php/conpedireview/article/view/3660/3160
dc.rights.driver.fl_str_mv Direitos autorais 2017 Alexandre Machado de Oliveira, Antônio de Moura Borges
http://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Direitos autorais 2017 Alexandre Machado de Oliveira, Antônio de Moura Borges
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 Conpedi Law Review; v. 2, n. 4 (2016): Instituciones y desarrollo en la hora actual de América Latina; 180-200
2448-3931
2448-3931
reponame:Conpedi Law Review
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 Conpedi Law Review
collection Conpedi Law Review
repository.name.fl_str_mv Conpedi Law Review - Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)
repository.mail.fl_str_mv publicacao@conpedi.org.br||indexlawjournals@gmail.com
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