O conceito de receita tributável: parâmetros e limites constitucionais
Autor(a) principal: | |
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Data de Publicação: | 2020 |
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/23261 |
Resumo: | The constitutional tax system is characterized by its rigidity and extensiveness and is formed by rules of jurisdiction, rules of immunity, constitutional tax principles and fundamental rights of the taxpayers. From the joint analysis of such characteristics and elements, it is possible to extract the constitutional parameters and limits that inform the taxation and guide the activity of the interpreter. This paper aims at defining the concept of taxable revenue based on such constitutional parameters and limits. For that purpose, a method will be proposed and adopted through which the possible characteristics of revenue will be extracted from different areas of knowledge, and then, those characteristics will be confronted with the context in which the term "revenue" is adopted by the Federal Constitution, as well as with the other constitutional parameters and limits set, to extract the concept of taxable revenue. This way, current and controversial cases involving taxation of revenue will be analyzed in order to apply, to concrete problems, the obtained concept of taxable revenue |
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Carrazza, Roque Antoniohttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4381746J0Kraljevic, Maria Carolina Maldonado Mendonça2020-10-16T12:28:40Z2022-08-182020-08-18Kraljevic, Maria Carolina Maldonado Mendonça. O conceito de receita tributável: parâmetros e limites constitucionais. 2020. 167 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2020.https://tede2.pucsp.br/handle/handle/23261The constitutional tax system is characterized by its rigidity and extensiveness and is formed by rules of jurisdiction, rules of immunity, constitutional tax principles and fundamental rights of the taxpayers. From the joint analysis of such characteristics and elements, it is possible to extract the constitutional parameters and limits that inform the taxation and guide the activity of the interpreter. This paper aims at defining the concept of taxable revenue based on such constitutional parameters and limits. For that purpose, a method will be proposed and adopted through which the possible characteristics of revenue will be extracted from different areas of knowledge, and then, those characteristics will be confronted with the context in which the term "revenue" is adopted by the Federal Constitution, as well as with the other constitutional parameters and limits set, to extract the concept of taxable revenue. This way, current and controversial cases involving taxation of revenue will be analyzed in order to apply, to concrete problems, the obtained concept of taxable revenueO sistema constitucional tributário distingue-se por sua rigidez e extensão e é composto por regras de competência e de imunidade, princípios constitucionais tributários e direitos fundamentais dos contribuintes. A partir da análise conjunta de tais atributos e elementos, é possível extrair os parâmetros e limites constitucionais que informam a tributação e orientam a atividade do intérprete, a partir dos quais este trabalho busca definir o conceito de receita tributável. Para tanto, será proposto e adotado um método pelo qual serão depreendidas as características possíveis de receita de diversas áreas do conhecimento e, em seguida, elas serão cotejadas com o contexto em que o termo “receita” é empregado pela Constituição Federal, bem como com os demais parâmetros e limites constitucionais fixados. Por conseguinte, serão verificados casos polêmicos e atuais envolvendo a tributação da receita, de forma a aplicar, a problemas concretos, o conceito de receita tributável obtidoapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/52434/Maria%20Carolina%20Maldonado%20Mendon%c3%a7a%20Kraljevic.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoDireito tributárioCompetência tributáriaDireito constitucionalTaxation - Law and legislationTaxing powerConstitutional lawCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOO conceito de receita tributável: parâmetros e limites constitucionaisThe concept of taxable revenue: constitutional parameters and limitsinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/embargoedAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTMaria Carolina Maldonado Mendonça Kraljevic.pdf.txtMaria Carolina Maldonado Mendonça Kraljevic.pdf.txtExtracted texttext/plain456955https://repositorio.pucsp.br/xmlui/bitstream/handle/23261/4/Maria%20Carolina%20Maldonado%20Mendon%c3%a7a%20Kraljevic.pdf.txtf80a2aa9df4be2dc3e2d95dfaeb6581cMD54LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv |
O conceito de receita tributável: parâmetros e limites constitucionais |
dc.title.alternative.eng.fl_str_mv |
The concept of taxable revenue: constitutional parameters and limits |
title |
O conceito de receita tributável: parâmetros e limites constitucionais |
spellingShingle |
O conceito de receita tributável: parâmetros e limites constitucionais Kraljevic, Maria Carolina Maldonado Mendonça Direito tributário Competência tributária Direito constitucional Taxation - Law and legislation Taxing power Constitutional law CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
O conceito de receita tributável: parâmetros e limites constitucionais |
title_full |
O conceito de receita tributável: parâmetros e limites constitucionais |
title_fullStr |
O conceito de receita tributável: parâmetros e limites constitucionais |
title_full_unstemmed |
O conceito de receita tributável: parâmetros e limites constitucionais |
title_sort |
O conceito de receita tributável: parâmetros e limites constitucionais |
author |
Kraljevic, Maria Carolina Maldonado Mendonça |
author_facet |
Kraljevic, Maria Carolina Maldonado Mendonça |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Carrazza, Roque Antonio |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4381746J0 |
dc.contributor.author.fl_str_mv |
Kraljevic, Maria Carolina Maldonado Mendonça |
contributor_str_mv |
Carrazza, Roque Antonio |
dc.subject.por.fl_str_mv |
Direito tributário Competência tributária Direito constitucional |
topic |
Direito tributário Competência tributária Direito constitucional Taxation - Law and legislation Taxing power Constitutional law CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Taxation - Law and legislation Taxing power Constitutional law |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
The constitutional tax system is characterized by its rigidity and extensiveness and is formed by rules of jurisdiction, rules of immunity, constitutional tax principles and fundamental rights of the taxpayers. From the joint analysis of such characteristics and elements, it is possible to extract the constitutional parameters and limits that inform the taxation and guide the activity of the interpreter. This paper aims at defining the concept of taxable revenue based on such constitutional parameters and limits. For that purpose, a method will be proposed and adopted through which the possible characteristics of revenue will be extracted from different areas of knowledge, and then, those characteristics will be confronted with the context in which the term "revenue" is adopted by the Federal Constitution, as well as with the other constitutional parameters and limits set, to extract the concept of taxable revenue. This way, current and controversial cases involving taxation of revenue will be analyzed in order to apply, to concrete problems, the obtained concept of taxable revenue |
publishDate |
2020 |
dc.date.accessioned.fl_str_mv |
2020-10-16T12:28:40Z |
dc.date.issued.fl_str_mv |
2020-08-18 |
dc.date.available.fl_str_mv |
2022-08-18 |
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 |
Kraljevic, Maria Carolina Maldonado Mendonça. O conceito de receita tributável: parâmetros e limites constitucionais. 2020. 167 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2020. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/23261 |
identifier_str_mv |
Kraljevic, Maria Carolina Maldonado Mendonça. O conceito de receita tributável: parâmetros e limites constitucionais. 2020. 167 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2020. |
url |
https://tede2.pucsp.br/handle/handle/23261 |
dc.language.iso.fl_str_mv |
por |
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por |
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info:eu-repo/semantics/embargoedAccess |
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embargoedAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
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 |
dc.source.none.fl_str_mv |
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