Direito sancionador: estudos no direito tributário

• Autor(a) principal: Xavier, Marília de Araújo Barros
• 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/21807
• topic: Direito administrativo - Brasil; Sanções administrativas - Brasil; Direito tributário - Brasil; Estado de direito; Culpabilidade; Administrative law - Brazil; Sanctions, Administrative - Brazil; Tax Law - Brazil; Rule of law; Culpability; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The object of this paper is the non-criminal infringements of tax law. The science that studies this subject in Brazil is known as Sanctioning Tax Law. The punishment of non-criminal infringements, however, is part of all State acting (not only in the tax sphere), under the scope of what we name Sanctioning Law. Acts of sanctioning are present in all organized society, it is something as old as the State itself. In the current context of a risk society, however, noncriminal punishment measures are virtually unknowable with precision, which in itself makes it an interesting subject. In this study we have noticed peculiarities in its construction as a science which have led to its systematization according to principles of legality, and also its corollary typicality, and culpability, in tax law. From this angle we have obtained some new and, it seems to us, interesting insights on the theme of tax liability