Dialética da tolerância fiscal
Autor(a) principal: | |
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Data de Publicação: | 2014 |
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/6514 |
Resumo: | This dissertation sought to develop a critical and reflective study of the current theory of the Tax Law in Brazil, seeking to identify its problems and offer subsidies to their development. For this, it was developed a parallel between scientific paradigms that followed in recent history, the prevailing legal thought models in each scientific paradigms and those respective methods, to identify elements present from them in today's pragmatic of the Tax Law, and simultaneously demonstrate the delay of this relative to general scientific and philosophical thought. From there, it was sought the development of new bases for taxation thought, enabling the transition from a phenomenological tradition to an existentialist one, markedly by the assumption of a very material sense, closely related to liberty and human dignity without, however, forget the financial needs of the state. This existentialist model of Tax Law is based on the concept of fiscal tolerance, as a mutual understanding of the conflicting interests of all involved in the tax phenomenon, supporting himself, and being recursively sustained on four "pillars": a) ethical-axiological ; b) instrumental; c) hermeneutic; and d) systematic and normative. Finally, it is concluded that the existentialist model of tax thinking, called Dialectic of Fiscal Tolerance, beyond the ethical stance, involves a dialectical methodology between the problem and the system for making fair decisions, coupled with an awareness of the role of tax activity in relation to his own efficiency and public policies pursued by the State, and a systemic openness to its continuous development and improvement, always directed at the transformation of man-subject in a man-person |
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Carvalho, Paulo de Barroshttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4415260Z2Daniel Neto, Carlos Augusto2016-04-26T20:23:03Z2014-09-152014-08-25Daniel Neto, Carlos Augusto. Dialética da tolerância fiscal. 2014. 259 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2014.https://tede2.pucsp.br/handle/handle/6514This dissertation sought to develop a critical and reflective study of the current theory of the Tax Law in Brazil, seeking to identify its problems and offer subsidies to their development. For this, it was developed a parallel between scientific paradigms that followed in recent history, the prevailing legal thought models in each scientific paradigms and those respective methods, to identify elements present from them in today's pragmatic of the Tax Law, and simultaneously demonstrate the delay of this relative to general scientific and philosophical thought. From there, it was sought the development of new bases for taxation thought, enabling the transition from a phenomenological tradition to an existentialist one, markedly by the assumption of a very material sense, closely related to liberty and human dignity without, however, forget the financial needs of the state. This existentialist model of Tax Law is based on the concept of fiscal tolerance, as a mutual understanding of the conflicting interests of all involved in the tax phenomenon, supporting himself, and being recursively sustained on four "pillars": a) ethical-axiological ; b) instrumental; c) hermeneutic; and d) systematic and normative. Finally, it is concluded that the existentialist model of tax thinking, called Dialectic of Fiscal Tolerance, beyond the ethical stance, involves a dialectical methodology between the problem and the system for making fair decisions, coupled with an awareness of the role of tax activity in relation to his own efficiency and public policies pursued by the State, and a systemic openness to its continuous development and improvement, always directed at the transformation of man-subject in a man-personEsta dissertação buscou desenvolver um estudo crítico-reflexivo acerca da atual teoria do Direito Tributário no Brasil, buscando identificar as suas deficiências e oferecer subsídios ao seu desenvolvimento. Para isto, desenvolveu-se um paralelismo entre os paradigmas científicos que se sucederam na história recente, os modelos de pensamento jurídico predominantes em cada um dos paradigmas e o seus respectivos métodos, visando identificar neles elementos presentes na hodierna pragmática do Direito Tributário, e simultaneamente demonstrar o atraso desta em relação ao pensamento científico e filosófico geral. A partir daí, colimou-se o desenvolvimento de novas bases para o pensamento tributário, que permitissem a sua transição de uma tradição fenomenológica para uma existencialista, marcadamente pela assunção de um sentido material próprio, estritamente relacionado à liberdade e dignidade do ser humano, sem, contudo, olvidar das necessidades financeiras do Estado. Esse modelo existencialista de Direito Tributário tem como base a noção de tolerância fiscal, como uma compreensão recíproca dos interesses contrapostos de todos os envolvidos no fenômeno tributário, sustentando-se, e sendo sustentada recursivamente, em quatro pilares : a) ético-axiológico; b) instrumental; c) hermenêutico; e d) sistemático-normativo. Ao final, conclui-se que o modelo existencialista do pensamento tributário, a denominada Dialética da Tolerância Fiscal, além da postura ética dos envolvidos, uma metodologia dialética entre o problema e o sistema para a tomada de decisões justas, aliado a uma consciência do papel da atividade tributária em relação à sua própria eficiência e das políticas públicas buscadas pelo Estado, e uma abertura sistêmica que permita o seu contínuo desenvolvimento e aprimoramento, sempre voltada à transformação do homem-sujeito em homem-pessoaCoordenação de Aperfeiçoamento de Pessoal de Nível Superiorapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/15224/Carlos%20Augusto%20Daniel%20Neto.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBRFaculdade de DireitoTolerânciaTeoria da tributaçãoÉtica tributáriaMetodologiaDialéticaToleranceTheory of taxingTax ethicsMethodologyDialecticCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITODialética da tolerância fiscalDialectic of fiscal toleranceinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTCarlos Augusto Daniel Neto.pdf.txtCarlos Augusto Daniel Neto.pdf.txtExtracted texttext/plain697462https://repositorio.pucsp.br/xmlui/bitstream/handle/6514/3/Carlos%20Augusto%20Daniel%20Neto.pdf.txt3762a3124981c47746cb07851d995b77MD53ORIGINALCarlos Augusto Daniel Neto.pdfapplication/pdf1754078https://repositorio.pucsp.br/xmlui/bitstream/handle/6514/1/Carlos%20Augusto%20Daniel%20Neto.pdfb61a8a594bfcbc3d60361dae9665d39dMD51THUMBNAILCarlos Augusto Daniel Neto.pdf.jpgCarlos Augusto Daniel Neto.pdf.jpgGenerated Thumbnailimage/jpeg1949https://repositorio.pucsp.br/xmlui/bitstream/handle/6514/2/Carlos%20Augusto%20Daniel%20Neto.pdf.jpg0ea2a1820db11ca1dea453e161ebd1ebMD52handle/65142022-08-22 18:11:49.113oai:repositorio.pucsp.br:handle/6514Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-08-22T21:11:49Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.por.fl_str_mv |
Dialética da tolerância fiscal |
dc.title.alternative.eng.fl_str_mv |
Dialectic of fiscal tolerance |
title |
Dialética da tolerância fiscal |
spellingShingle |
Dialética da tolerância fiscal Daniel Neto, Carlos Augusto Tolerância Teoria da tributação Ética tributária Metodologia Dialética Tolerance Theory of taxing Tax ethics Methodology Dialectic CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Dialética da tolerância fiscal |
title_full |
Dialética da tolerância fiscal |
title_fullStr |
Dialética da tolerância fiscal |
title_full_unstemmed |
Dialética da tolerância fiscal |
title_sort |
Dialética da tolerância fiscal |
author |
Daniel Neto, Carlos Augusto |
author_facet |
Daniel Neto, Carlos Augusto |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Carvalho, Paulo de Barros |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4415260Z2 |
dc.contributor.author.fl_str_mv |
Daniel Neto, Carlos Augusto |
contributor_str_mv |
Carvalho, Paulo de Barros |
dc.subject.por.fl_str_mv |
Tolerância Teoria da tributação Ética tributária Metodologia Dialética |
topic |
Tolerância Teoria da tributação Ética tributária Metodologia Dialética Tolerance Theory of taxing Tax ethics Methodology Dialectic CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Tolerance Theory of taxing Tax ethics Methodology Dialectic |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
This dissertation sought to develop a critical and reflective study of the current theory of the Tax Law in Brazil, seeking to identify its problems and offer subsidies to their development. For this, it was developed a parallel between scientific paradigms that followed in recent history, the prevailing legal thought models in each scientific paradigms and those respective methods, to identify elements present from them in today's pragmatic of the Tax Law, and simultaneously demonstrate the delay of this relative to general scientific and philosophical thought. From there, it was sought the development of new bases for taxation thought, enabling the transition from a phenomenological tradition to an existentialist one, markedly by the assumption of a very material sense, closely related to liberty and human dignity without, however, forget the financial needs of the state. This existentialist model of Tax Law is based on the concept of fiscal tolerance, as a mutual understanding of the conflicting interests of all involved in the tax phenomenon, supporting himself, and being recursively sustained on four "pillars": a) ethical-axiological ; b) instrumental; c) hermeneutic; and d) systematic and normative. Finally, it is concluded that the existentialist model of tax thinking, called Dialectic of Fiscal Tolerance, beyond the ethical stance, involves a dialectical methodology between the problem and the system for making fair decisions, coupled with an awareness of the role of tax activity in relation to his own efficiency and public policies pursued by the State, and a systemic openness to its continuous development and improvement, always directed at the transformation of man-subject in a man-person |
publishDate |
2014 |
dc.date.available.fl_str_mv |
2014-09-15 |
dc.date.issued.fl_str_mv |
2014-08-25 |
dc.date.accessioned.fl_str_mv |
2016-04-26T20:23:03Z |
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 |
Daniel Neto, Carlos Augusto. Dialética da tolerância fiscal. 2014. 259 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2014. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/6514 |
identifier_str_mv |
Daniel Neto, Carlos Augusto. Dialética da tolerância fiscal. 2014. 259 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2014. |
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https://tede2.pucsp.br/handle/handle/6514 |
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Faculdade de Direito |
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