Tributação como mecanismo de igualdade: uma visão a partir do constitucionalismo liberal
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Tipo de documento: | Tese |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da PUC_SP |
Texto Completo: | https://tede2.pucsp.br/handle/handle/21690 |
Resumo: | This thesis deals with the issues regarding the tax system as a mechanism of equality. As is well known, the Brazilian tax system contains accentuated injustices, requiring some reforms to achieve a truly progressive taxation. The thesis, however, questions some consolidated points of Brazilian constitutional law and doctrine, such as the need for state intervention in most of the strategic sectors that lead to the development and the efficiency of the State in the management of public funds. Because of these questions, the thesis addresses the possibility of a constitutional system with a smaller, more limited goverment and a stronger presence of organized civil society, which are characteristic of more liberal and less statist legal systems. The hypotheses suggested are about the possibility and convenience of a constitutional system in which the State is not the main protagonist; there is also the hypothesis that state activity - which, by its nature, tends to grow continuously - is damaging to the country's economic and social development. The methodology used was the bibliographical research, with comparison of empirical data that came through research done by several institutes (public and private), as well as analysis of jurisprudence, history of Brazilian constitutional development and comparative law. Critical analysis takes place through a bias of liberal constitutionalism. As a result, it is concluded that it is possible to think of a constitutional system that has a lesser role of the State, as well as that it is necessary to impose political questions on the State's tax activity, questioning its efficiency in the management of funds and in the activities that it proposes to do |
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Silva, Roberto Baptista Dias dahttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4275442Y2Panelli, Luiz Felipe da Rocha Azevedo2018-12-05T11:47:38Z2018-10-23Panelli, Luiz Felipe da Rocha Azevedo. Tributação como mecanismo de igualdade: uma visão a partir do constitucionalismo liberal. 2018. 198 f. Tese (Doutorado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2018.https://tede2.pucsp.br/handle/handle/21690This thesis deals with the issues regarding the tax system as a mechanism of equality. As is well known, the Brazilian tax system contains accentuated injustices, requiring some reforms to achieve a truly progressive taxation. The thesis, however, questions some consolidated points of Brazilian constitutional law and doctrine, such as the need for state intervention in most of the strategic sectors that lead to the development and the efficiency of the State in the management of public funds. Because of these questions, the thesis addresses the possibility of a constitutional system with a smaller, more limited goverment and a stronger presence of organized civil society, which are characteristic of more liberal and less statist legal systems. The hypotheses suggested are about the possibility and convenience of a constitutional system in which the State is not the main protagonist; there is also the hypothesis that state activity - which, by its nature, tends to grow continuously - is damaging to the country's economic and social development. The methodology used was the bibliographical research, with comparison of empirical data that came through research done by several institutes (public and private), as well as analysis of jurisprudence, history of Brazilian constitutional development and comparative law. Critical analysis takes place through a bias of liberal constitutionalism. As a result, it is concluded that it is possible to think of a constitutional system that has a lesser role of the State, as well as that it is necessary to impose political questions on the State's tax activity, questioning its efficiency in the management of funds and in the activities that it proposes to doA presente tese trata da questão da tributação como mecanismo de igualdade. Como é de conhecimento geral, o sistema tributário brasileiro contém fortes injustiças, necessitando de algumas reformas para alcançar uma tributação realmente progressiva. A tese, porém, questiona alguns pontos consolidados do direito constitucional brasileiro, como a necessidade de intervenção estatal na maioria dos setores estratégicos que levam ao desenvolvimento e a (in)eficiência do Estado na gestão de verbas públicas. Por conta de tais questionamentos, a tese aborda a possibilidade de um sistema constitucional com Estado menor e presença mais forte da sociedade civil organizada, que são características de sistemas jurídicos mais liberais e menos estatizantes. As hipóteses levantadas versam sobre a possibilidade e conveniência de um sistema constitucional em que o Estado não seja o principal protagonista; levanta-se também a hipótese de a atividade estatal – que, por natureza, tende a crescer continuamente – ser danosa ao desenvolvimento econômico e social do país. A metodologia utilizada foi a pesquisa bibliográfica, aliada à comparação de dados empíricos que vieram através de pesquisas feitas por diversos institutos (públicos e privados), bem como análise da jurisprudência, do histórico do desenvolvimento constitucional brasileiro e do direito comparado. A análise crítica se dá através de um viés do constitucionalismo liberal. Como resultado, conclui-se que é possível pensar em um sistema constitucional que tenha um menor papel do Estado, bem como que é necessário impor questionamentos de caráter político à atividade tributária do Estado, questionando a eficiência deste no gerenciamento de verbas e nas atividades que se propõe a fazerConselho Nacional de Pesquisa e Desenvolvimento Científico e Tecnológico - CNPqapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/47546/Luiz%20Felipe%20da%20Rocha%20Azevedo%20Panelli.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoDireito constitucionalIgualdadeTributaçãoConstitutional lawEqualityTaxationCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOTributação como mecanismo de igualdade: uma visão a partir do constitucionalismo liberalinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTLuiz Felipe da Rocha Azevedo Panelli.pdf.txtLuiz Felipe da Rocha Azevedo Panelli.pdf.txtExtracted texttext/plain672619https://repositorio.pucsp.br/xmlui/bitstream/handle/21690/4/Luiz%20Felipe%20da%20Rocha%20Azevedo%20Panelli.pdf.txta31ee1ba385d77f267ac48a3931040cdMD54LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv |
Tributação como mecanismo de igualdade: uma visão a partir do constitucionalismo liberal |
title |
Tributação como mecanismo de igualdade: uma visão a partir do constitucionalismo liberal |
spellingShingle |
Tributação como mecanismo de igualdade: uma visão a partir do constitucionalismo liberal Panelli, Luiz Felipe da Rocha Azevedo Direito constitucional Igualdade Tributação Constitutional law Equality Taxation CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Tributação como mecanismo de igualdade: uma visão a partir do constitucionalismo liberal |
title_full |
Tributação como mecanismo de igualdade: uma visão a partir do constitucionalismo liberal |
title_fullStr |
Tributação como mecanismo de igualdade: uma visão a partir do constitucionalismo liberal |
title_full_unstemmed |
Tributação como mecanismo de igualdade: uma visão a partir do constitucionalismo liberal |
title_sort |
Tributação como mecanismo de igualdade: uma visão a partir do constitucionalismo liberal |
author |
Panelli, Luiz Felipe da Rocha Azevedo |
author_facet |
Panelli, Luiz Felipe da Rocha Azevedo |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Silva, Roberto Baptista Dias da |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4275442Y2 |
dc.contributor.author.fl_str_mv |
Panelli, Luiz Felipe da Rocha Azevedo |
contributor_str_mv |
Silva, Roberto Baptista Dias da |
dc.subject.por.fl_str_mv |
Direito constitucional Igualdade Tributação |
topic |
Direito constitucional Igualdade Tributação Constitutional law Equality Taxation CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Constitutional law Equality Taxation |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
This thesis deals with the issues regarding the tax system as a mechanism of equality. As is well known, the Brazilian tax system contains accentuated injustices, requiring some reforms to achieve a truly progressive taxation. The thesis, however, questions some consolidated points of Brazilian constitutional law and doctrine, such as the need for state intervention in most of the strategic sectors that lead to the development and the efficiency of the State in the management of public funds. Because of these questions, the thesis addresses the possibility of a constitutional system with a smaller, more limited goverment and a stronger presence of organized civil society, which are characteristic of more liberal and less statist legal systems. The hypotheses suggested are about the possibility and convenience of a constitutional system in which the State is not the main protagonist; there is also the hypothesis that state activity - which, by its nature, tends to grow continuously - is damaging to the country's economic and social development. The methodology used was the bibliographical research, with comparison of empirical data that came through research done by several institutes (public and private), as well as analysis of jurisprudence, history of Brazilian constitutional development and comparative law. Critical analysis takes place through a bias of liberal constitutionalism. As a result, it is concluded that it is possible to think of a constitutional system that has a lesser role of the State, as well as that it is necessary to impose political questions on the State's tax activity, questioning its efficiency in the management of funds and in the activities that it proposes to do |
publishDate |
2018 |
dc.date.accessioned.fl_str_mv |
2018-12-05T11:47:38Z |
dc.date.issued.fl_str_mv |
2018-10-23 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/doctoralThesis |
format |
doctoralThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Panelli, Luiz Felipe da Rocha Azevedo. Tributação como mecanismo de igualdade: uma visão a partir do constitucionalismo liberal. 2018. 198 f. Tese (Doutorado 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/21690 |
identifier_str_mv |
Panelli, Luiz Felipe da Rocha Azevedo. Tributação como mecanismo de igualdade: uma visão a partir do constitucionalismo liberal. 2018. 198 f. Tese (Doutorado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2018. |
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https://tede2.pucsp.br/handle/handle/21690 |
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por |
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Pontifícia Universidade Católica de São Paulo |
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Programa de Estudos Pós-Graduados em Direito |
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PUC-SP |
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Brasil |
dc.publisher.department.fl_str_mv |
Faculdade de Direito |
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Pontifícia Universidade Católica de São Paulo |
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