Transação em matéria tributária
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da PUC_SP |
Texto Completo: | https://tede2.pucsp.br/handle/handle/21753 |
Resumo: | The study focuses in analyzing the viability of tax transactions between treasury and tax payers overcoming the supremacy and alleged unavailability of the public interest, that when opposed to other principals authorize the applicability of tax transactions. The first part of the study defines the nature of tax transactions addressing it as administrative act, a tax contract and form of extinguishing the tax liability. Once defined its nature, we study when tax transactions can occur and the meaning of the word litigation as mentioned in Article 171 of National Tax Code. The second part of this study, with no means to drain the subject, will analyze the main constitutional principles we understand are relevant to justify the applicability of tax transactions to bring closer treasury and tax payers to always maximize tax collection and burden less the taxpayers. The third part of this study brings examples of tax transactions in foreign cultures and compares it to the tax transactions in Brazil. Finally, we critically analyze the Bill of Law proposing tax transactions, evaluating its particular relevance according to the nature of tax transaction defined in the present study as well as with the principals that were analyzed. Thus, the goal of this study is to stimulate the applicability of tax transaction as foreseen in Article 171 of National Tax Code and in eventual general law of tax transactions |
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Lisboa, Julcira Maria de Mello Viannahttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K8034380T5Ferraz, Beatriz Biaggi2018-12-14T11:43:29Z2018-11-28Ferraz, Beatriz Biaggi. Transação em matéria tributária. 2018. 133 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2018.https://tede2.pucsp.br/handle/handle/21753The study focuses in analyzing the viability of tax transactions between treasury and tax payers overcoming the supremacy and alleged unavailability of the public interest, that when opposed to other principals authorize the applicability of tax transactions. The first part of the study defines the nature of tax transactions addressing it as administrative act, a tax contract and form of extinguishing the tax liability. Once defined its nature, we study when tax transactions can occur and the meaning of the word litigation as mentioned in Article 171 of National Tax Code. The second part of this study, with no means to drain the subject, will analyze the main constitutional principles we understand are relevant to justify the applicability of tax transactions to bring closer treasury and tax payers to always maximize tax collection and burden less the taxpayers. The third part of this study brings examples of tax transactions in foreign cultures and compares it to the tax transactions in Brazil. Finally, we critically analyze the Bill of Law proposing tax transactions, evaluating its particular relevance according to the nature of tax transaction defined in the present study as well as with the principals that were analyzed. Thus, the goal of this study is to stimulate the applicability of tax transaction as foreseen in Article 171 of National Tax Code and in eventual general law of tax transactionsO presente estudo visa analisar a viabilidade da transação em matéria tributária transpondo-se a supremacia e a suposta indisponibilidade do interesse público, que, quando contrapostas a outros princípios, autorizam a aplicação deste instituto. A primeira parte do trabalho define a natureza jurídica da transação em matéria tributária, abordando seus três aspectos principais, enquanto ato administrativo, contrato fiscal e extinção do crédito tributário. Uma vez definida a natureza jurídica, abordamos o âmbito em que pode ocorrer a transação em matéria tributária e o alcance da palavra litígio, conforme os termos do artigo 171 do Código Tributário Nacional. A segunda parte do trabalho aborda os princípios constitucionais, sem pretensão de esgotar o tema, que entendemos mais relevantes para se justificar a aplicabilidade da transação em matéria tributária, vez que a intenção é aproximar fisco e contribuinte para dialogarem, buscando sempre a máxima eficiência de arrecadação em conjunto com a menor onerosidade ao contribuinte. Na terceira parte do trabalho, trazemos exemplos da transação em matéria tributária, fazendo-se uma análise comparada com a legislação acerca do instituto que temos hoje no Brasil. Ao final, analisamos de forma crítica os projetos de lei geral sobre transação tributária, avaliando a pertinência dos dispositivos desses projetos de acordo com a definição da natureza jurídica da transação e os princípios estudados. Assim, o intuito do presente trabalho é estimular a aplicação da transação em matéria tributária nos termos previstos no artigo 171 do Código Tributário Nacional, e em eventual futura lei geral em torno do institutoapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/47726/Beatriz%20Biaggi%20Ferraz.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoDireito tributárioTransação (Direito)Diálogo fisco-contribuinteTaxation - Law and legislationTax transactionTreasury-taxpayer dialogueCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOTransação em matéria tributáriainfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTBeatriz Biaggi Ferraz.pdf.txtBeatriz Biaggi Ferraz.pdf.txtExtracted texttext/plain376031https://repositorio.pucsp.br/xmlui/bitstream/handle/21753/4/Beatriz%20Biaggi%20Ferraz.pdf.txtfa30224181c2319861edb929bf8efa8dMD54LICENSElicense.txtlicense.txttext/plain; charset=utf-82165https://repositorio.pucsp.br/xmlui/bitstream/handle/21753/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51ORIGINALBeatriz Biaggi Ferraz.pdfBeatriz Biaggi Ferraz.pdfapplication/pdf1532788https://repositorio.pucsp.br/xmlui/bitstream/handle/21753/2/Beatriz%20Biaggi%20Ferraz.pdfe656e1f46ebdce9c6354c1209b1f188aMD52THUMBNAILBeatriz Biaggi Ferraz.pdf.jpgBeatriz Biaggi Ferraz.pdf.jpgGenerated Thumbnailimage/jpeg2719https://repositorio.pucsp.br/xmlui/bitstream/handle/21753/3/Beatriz%20Biaggi%20Ferraz.pdf.jpg6802f7ba871f48aba7688f78c50aa4bdMD53handle/217532022-08-22 18:11:34.848oai:repositorio.pucsp.br: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Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-08-22T21:11:34Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.por.fl_str_mv |
Transação em matéria tributária |
title |
Transação em matéria tributária |
spellingShingle |
Transação em matéria tributária Ferraz, Beatriz Biaggi Direito tributário Transação (Direito) Diálogo fisco-contribuinte Taxation - Law and legislation Tax transaction Treasury-taxpayer dialogue CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Transação em matéria tributária |
title_full |
Transação em matéria tributária |
title_fullStr |
Transação em matéria tributária |
title_full_unstemmed |
Transação em matéria tributária |
title_sort |
Transação em matéria tributária |
author |
Ferraz, Beatriz Biaggi |
author_facet |
Ferraz, Beatriz Biaggi |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Lisboa, Julcira Maria de Mello Vianna |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K8034380T5 |
dc.contributor.author.fl_str_mv |
Ferraz, Beatriz Biaggi |
contributor_str_mv |
Lisboa, Julcira Maria de Mello Vianna |
dc.subject.por.fl_str_mv |
Direito tributário Transação (Direito) Diálogo fisco-contribuinte |
topic |
Direito tributário Transação (Direito) Diálogo fisco-contribuinte Taxation - Law and legislation Tax transaction Treasury-taxpayer dialogue CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Taxation - Law and legislation Tax transaction Treasury-taxpayer dialogue |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
The study focuses in analyzing the viability of tax transactions between treasury and tax payers overcoming the supremacy and alleged unavailability of the public interest, that when opposed to other principals authorize the applicability of tax transactions. The first part of the study defines the nature of tax transactions addressing it as administrative act, a tax contract and form of extinguishing the tax liability. Once defined its nature, we study when tax transactions can occur and the meaning of the word litigation as mentioned in Article 171 of National Tax Code. The second part of this study, with no means to drain the subject, will analyze the main constitutional principles we understand are relevant to justify the applicability of tax transactions to bring closer treasury and tax payers to always maximize tax collection and burden less the taxpayers. The third part of this study brings examples of tax transactions in foreign cultures and compares it to the tax transactions in Brazil. Finally, we critically analyze the Bill of Law proposing tax transactions, evaluating its particular relevance according to the nature of tax transaction defined in the present study as well as with the principals that were analyzed. Thus, the goal of this study is to stimulate the applicability of tax transaction as foreseen in Article 171 of National Tax Code and in eventual general law of tax transactions |
publishDate |
2018 |
dc.date.accessioned.fl_str_mv |
2018-12-14T11:43:29Z |
dc.date.issued.fl_str_mv |
2018-11-28 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Ferraz, Beatriz Biaggi. Transação em matéria tributária. 2018. 133 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2018. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/21753 |
identifier_str_mv |
Ferraz, Beatriz Biaggi. Transação em matéria tributária. 2018. 133 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2018. |
url |
https://tede2.pucsp.br/handle/handle/21753 |
dc.language.iso.fl_str_mv |
por |
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por |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
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Programa de Estudos Pós-Graduados em Direito |
dc.publisher.initials.fl_str_mv |
PUC-SP |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Faculdade de Direito |
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Pontifícia Universidade Católica de São Paulo |
dc.source.none.fl_str_mv |
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