Panorama dos elementos constituidos da obrigação tributária: sistemática tributária no Brasil

• Autor(a) principal: Oliveira, Rafael Araujo de
• Data de Publicação: 2015
• 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/35388
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO

The Tax Law connected to the Modern State revenue process has marked improvement not only by the advent of new principles, as well as the conquest of new structures. In this context, tax revenue constitutes the main economic environment of the State, thus forcing the development of legal elements, as the state interventionist policies cause changes in the general economic situation of the state. The tax theory, precede and guide practice, should adapt to current conditions in the country and the factual circumstances, which is the basis for taxes, subject therefore to constant evolution. Precisely due to the "constant evolution" of the Tax Law, an organized analysis was made necessary in order to meet my studies of this branch of law, particularly in its objective aspect and in accordance with the tax practices. The tax legislator, for reasons, economic or administrative action brought by Law, may disagree with the principles and universally established legal institutions, undermining the validity and enforceability of the legal ruling. Therefore, the figure of the interpreter grows in relief, is considered their responsibility to bring the Tax Act fair application with the guards to the assumptions and legal organizations already conquered by the community. In short, the tax powers and obligations and limitations were analyzed here, based not only laws, but exemplifications that can help advocate the best result within the Tax system, its field of action, giving as it grants to better understand the limitations that this field offers