Limitations About Principle of Contributive Capacity: Minimum Existential and Confiscation
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | |
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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Limitations About Principle of Contributive Capacity: Minimum Existential and ConfiscationLimitações ao Princípio da Capacidade Contributiva: Mínimo Existencial e ConfiscoTax LawContributory CapacityMinimum ExistentialConfiscationDistributive JusticeDireito TributárioCapacidade ContributivaMínimo ExistencialConfiscoJustiça 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 - CONPEDI2016-12-01info: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/3660/3160Copyright (c) 2017 Alexandre Machado de Oliveira, Antônio de Moura Borgesinfo:eu-repo/semantics/openAccessOliveira, Alexandre Machado deBorges, Antônio de Moura2021-08-20T02:09:24Zoai: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.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 |
Copyright (c) 2017 Alexandre Machado de Oliveira, Antônio de Moura Borges info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2017 Alexandre Machado de Oliveira, Antônio de Moura Borges |
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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1809730145490042880 |