Competência regulamentar 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/21675 |
Resumo: | The purpose of this master’s thesis is to analyze the subject of “regulatory competency” when inserted in the proper field of tax law, subdue, therefore, to the limitations and inflows of the constitutional tax subsystem. It is known that, not rare, the Government conveys generic and abstract commands that resume to the terms of tax laws with the scope to enable a correctly execute and application of them. In other cases, the Executive Power itself is enabled to reduce or reestablish, through regulations, the aliquots of certain and determinate extra-fiscal and regulatory taxes. On the other hand, the constitutional system establishes material limitations that assumes their own connotations when are aimed to disciplining issues related to taxation which, essentially, involves themselves directly with individual freedom and property. In effect, this thesis will attempt to examine the regulatory activity when included in the tax context for the purpose of defining it, elucidating its species and investigating how the rules and taxation constitutional principles discipline the exercise of this administrative normative function |
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Jesus, Isabela Bonfá deChisté, Igor Lubiana2018-12-04T11:47:44Z2018-10-19Chisté, Igor Lubiana. Competência regulamentar tributária. 2018. 217 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/21675The purpose of this master’s thesis is to analyze the subject of “regulatory competency” when inserted in the proper field of tax law, subdue, therefore, to the limitations and inflows of the constitutional tax subsystem. It is known that, not rare, the Government conveys generic and abstract commands that resume to the terms of tax laws with the scope to enable a correctly execute and application of them. In other cases, the Executive Power itself is enabled to reduce or reestablish, through regulations, the aliquots of certain and determinate extra-fiscal and regulatory taxes. On the other hand, the constitutional system establishes material limitations that assumes their own connotations when are aimed to disciplining issues related to taxation which, essentially, involves themselves directly with individual freedom and property. In effect, this thesis will attempt to examine the regulatory activity when included in the tax context for the purpose of defining it, elucidating its species and investigating how the rules and taxation constitutional principles discipline the exercise of this administrative normative functionA proposta da presente dissertação de mestrado é analisar o tema da competência regulamentar quando inserida no campo próprio do direito tributário, sujeita, portanto, às limitações e aos influxos do subsistema constitucional tributário. Sabe-se que, não raramente, a Administração Pública veicula comandos genéricos e abstratos que se reportam aos termos de leis tributárias com o escopo de lhes viabilizar uma correta execução e aplicação. Em outros casos, o próprio Poder Executivo figura como habilitado para reduzir ou restabelecer, via regulamentos, as alíquotas de certos e determinados tributos extrafiscais e regulatórios. Em contrapartida, o sistema constitucional fixa limitações materiais que assumem conotações próprias quando voltadas a disciplinar temas afeitos à tributação que, essencialmente, se envolvem diretamente com a liberdade e com a propriedade individuais. Com efeito, este estudo intentará examinar a atividade regulamentar quando incluída no contexto tributário com a finalidade de defini-la, elucidar suas espécies e averiguar como as regras e os princípios constitucionais tributários disciplinam o exercício dessa função normativa administrativaapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/47518/Igor%20Lubiana%20Chist%c3%a9.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoCompetência tributária - BrasilPoder regulamentar - BrasilCompetência (Autoridade legal) - BrasilTaxing power - BrazilDelegated legislation - BrazilCompetent authority - BrazilCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOCompetência regulamentar tributáriaTax regulatory competenceinfo: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_SPTEXTIgor Lubiana Chisté.pdf.txtIgor Lubiana Chisté.pdf.txtExtracted texttext/plain511020https://repositorio.pucsp.br/xmlui/bitstream/handle/21675/4/Igor%20Lubiana%20Chist%c3%a9.pdf.txta7dc98535c5cb0846ebc43085f71a6b7MD54LICENSElicense.txtlicense.txttext/plain; charset=utf-82165https://repositorio.pucsp.br/xmlui/bitstream/handle/21675/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51ORIGINALIgor Lubiana Chisté.pdfIgor Lubiana Chisté.pdfapplication/pdf2024072https://repositorio.pucsp.br/xmlui/bitstream/handle/21675/2/Igor%20Lubiana%20Chist%c3%a9.pdf130f200fc250dcfd31004924851a5480MD52THUMBNAILIgor Lubiana Chisté.pdf.jpgIgor Lubiana Chisté.pdf.jpgGenerated Thumbnailimage/jpeg3010https://repositorio.pucsp.br/xmlui/bitstream/handle/21675/3/Igor%20Lubiana%20Chist%c3%a9.pdf.jpgb4277b3c59f9f8e62e11c3e9129fdab5MD53handle/216752022-08-22 18:12:22.631oai: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:2022-08-22T21:12:22Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.por.fl_str_mv |
Competência regulamentar tributária |
dc.title.alternative.eng.fl_str_mv |
Tax regulatory competence |
title |
Competência regulamentar tributária |
spellingShingle |
Competência regulamentar tributária Chisté, Igor Lubiana Competência tributária - Brasil Poder regulamentar - Brasil Competência (Autoridade legal) - Brasil Taxing power - Brazil Delegated legislation - Brazil Competent authority - Brazil CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Competência regulamentar tributária |
title_full |
Competência regulamentar tributária |
title_fullStr |
Competência regulamentar tributária |
title_full_unstemmed |
Competência regulamentar tributária |
title_sort |
Competência regulamentar tributária |
author |
Chisté, Igor Lubiana |
author_facet |
Chisté, Igor Lubiana |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Jesus, Isabela Bonfá de |
dc.contributor.author.fl_str_mv |
Chisté, Igor Lubiana |
contributor_str_mv |
Jesus, Isabela Bonfá de |
dc.subject.por.fl_str_mv |
Competência tributária - Brasil Poder regulamentar - Brasil Competência (Autoridade legal) - Brasil |
topic |
Competência tributária - Brasil Poder regulamentar - Brasil Competência (Autoridade legal) - Brasil Taxing power - Brazil Delegated legislation - Brazil Competent authority - Brazil CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Taxing power - Brazil Delegated legislation - Brazil Competent authority - Brazil |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
The purpose of this master’s thesis is to analyze the subject of “regulatory competency” when inserted in the proper field of tax law, subdue, therefore, to the limitations and inflows of the constitutional tax subsystem. It is known that, not rare, the Government conveys generic and abstract commands that resume to the terms of tax laws with the scope to enable a correctly execute and application of them. In other cases, the Executive Power itself is enabled to reduce or reestablish, through regulations, the aliquots of certain and determinate extra-fiscal and regulatory taxes. On the other hand, the constitutional system establishes material limitations that assumes their own connotations when are aimed to disciplining issues related to taxation which, essentially, involves themselves directly with individual freedom and property. In effect, this thesis will attempt to examine the regulatory activity when included in the tax context for the purpose of defining it, elucidating its species and investigating how the rules and taxation constitutional principles discipline the exercise of this administrative normative function |
publishDate |
2018 |
dc.date.accessioned.fl_str_mv |
2018-12-04T11:47:44Z |
dc.date.issued.fl_str_mv |
2018-10-19 |
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 |
Chisté, Igor Lubiana. Competência regulamentar tributária. 2018. 217 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/21675 |
identifier_str_mv |
Chisté, Igor Lubiana. Competência regulamentar tributária. 2018. 217 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/21675 |
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por |
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por |
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openAccess |
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application/pdf |
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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 |
publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
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