A constitucionalidade da exclusão do PIS e COFINS de sua própria base de cálculo

• Autor(a) principal: Nascimento, Guilherme Rodrigues de Matos do
• Data de Publicação: 2023
• 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/41007
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; PIS; COFINS; Exclusão; Bases de cálculo; Tema 69; Tema 1067; Faturamento; Receita.; PIS; COFINS; Exclusion; Calculation bases; Theme 69; Theme 1067; Invoicing; Income

The subject of this paper is the constitutionality of excluding PIS and COFINS from their calculation basis. For this purpose, we set out to carry out a historical investigation into the science of tax law, starting with his simplest category: the legal norm. Then, we looked at his development, moving on to approach the law’s science and, within this, the tax law Science with his legislative and academic autonomy. In addition, through the exploration of prestigious works, the necessary methodological cut was made for tax law to achieve his autonomy and, after this point, we went on to understand the tax rule shape, based on the hypothesis of tax incidence and the respective exercise by the Federation entities, making it possible to explore tax competencies, classify their species and approach the autonomy of special contributions, in which PIS and COFINS are located.Finally, having gone down this path, we tried to explain the reasons for excluding PIS and COFINS from their own basis by analyzing Theme 69 and, at a later point, Theme 1067 itself