A definição de renda: uma análise da filosofia dos conceitos tributários

• Autor(a) principal: Reis, Felipe Teixeira Porto
• Data de Publicação: 2010
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/31182
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Renda; Renda - Tributação

The various philosophical perspectives that inform the study of Human Sciences and Law Science converged to fill some forms of content of the concepts. As the fruit of philosophical studies has come from various historical shocks, legal science has been informed by a high load of positive, objective and a priori philosophy. However, as occurred in natural sciences the absolute predominance of conceptualizations under this philosophy left behind important perspective for that fundamental concepts could achieve completeness. In pursuit of means of verification of objective and subjective, a priori and a posteriori, positivist and jusnaturalists perspectives, in order to find a most comprehensive way to fill content of concepts, in particular, the concept of income. Objective perspectives tend to delimit the content of concepts in a preliminary way, in order to make it comprehensive, clear and universal. On the other hand, the subjective perspective, tends to define individualcase basis, and convergent. Both forms, individually, would be incomplete, however, the union of those perspectives approaches the content of the concepts of what actually occurs. So, based on these instruments attempted to definition of income, not only under the objective perspective, already widely developed by doctrine and law, but also introduces a subjective element, which consists in the possibility to enlarge or reduce the concept of income case by case