Federalismo cooperativo e sistema constitucional tributário

• Autor(a) principal: Jordy, Fabio Semeraro
• Data de Publicação: 2006
• 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/7178
• topic: Federalismo cooperativo; Princípio federativo; Tributação; Sistema tributário; Constituição; Direito tributário; Brasil - [Constituição (1988)]; Federalismo - Brasil; Direito tributário - Brasil; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO

1988`s Constitution, a reflection of the promotional and responsive law designed in the twentieth century hyper complex modern society, organizes federalism as cooperative. The cooperative federalism is a stimulus from the juridical system to the units which compose the federation to integrate sponte propria, so that institutional arrangement allows the meeting of constitutional prescriptions, especially the Republic s fundamental objectives, evidenced at the third article of the Constitution. This means that the relationships among the Union, the states, the capital (seat of government) and districts must be built on mutual collaboration so it is possible to balance the sub-national units competitive manifestations of self-government (autonomy) and the integrated realization of those units (cooperation). References regarding the federation s cooperativism are spread all over the constitutional text. Besides the Republic s fundamental objectives, several ways of state integrated action are anticipated in the constitutional order and practically concern all the main public functions and policies. 10 Concerning taxation, the most important consequences of cooperative federalism are the system organization based on general rules, established by complementary law which standardize the issues related to fundamental taxation matter (article 146, III, sub-itens a and b , Federal Constitution); the sharing of taxation revenue, as it is suitable to cooperative federalism; the collaboration among taxpayers as a basis to their relationship; micro companies and cooperative societies taxation policy and the exchange of fiscal information. Despite the federalism being unquestionable as State organization, the cooperative federalism instigates various institutional arrangements aiming the molding and adaptation of inter-government relationships, surely without losing sight of the minimal pre-established constitutional limits. It also aims both the evolution of those relations and the desired implement of the Republic s fundamental targets