Sanções tributárias e limites pragmáticos de sua imposição por descumprimento de obrigação tributária

• Autor(a) principal: Fonseca Júnior, Luiz Vidal da
• Data de Publicação: 2023
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/40761
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Paradigma do conhecimento; Semiótica e comunicação; Direito e lógica; Pragmática na contemporaneidade; Regra matriz; Sanção tributária; Limites pragmáticos; Knowledge paradigm; Semiotics and communication; Law and logic; Pragmatics in the contemporary; Matrix rule; Tax sanction; Pragmatic limits

This study refers to some very important and essential topics for understanding law from the point of view of the philosophy of language and communicational theory, with the essential help of semiotics, as well as the elements present in a communicational relationship. Therefore, the origins of knowledge since the ancient Greeks and the transition that occurred with the advent of the aforementioned philosophy of language are considered. After this approach, the issue of new vectors of knowledge is analyzed. Some elements of formal logic will be analyzed as essential instruments to think correctly about the legal phenomenon. An analysis of the formal structure of the legal norm will also be carried out, as well as the legal norm of tax incidence. Furthermore, contemporary aspects of pragmatics as meaning as use, speech act theory, conversational implicatures and discourse ethics will be addressed. It will also bring the material and relational elements of pragmatics. In the end, an approach will be made to the tax sanction and how pragmatics manifests itself in the language of positive law, as well as the limits of this language