Capacidade contributiva e extrafiscalidade no imposto sobre produtos industrializados (IPI)

• Autor(a) principal: Losada, Otávio Guimarães Leite
• 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/39931
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Direito tributário; Princípios constitucionais; Imposto sobre produtos industrializados; Tax law; Constitutional principles; Tax over industrialized products

The purpose of this article is to resort to the contributions of the science of law to analyze the conflict already known and debated by legal-tax circles between the principle of contributory capacity and extrafiscality in the institution and application of the Tax on Industrialized Products (IPI) in the Brazilian tax law. It seeks to establish a position on the placed problem, i.e., if this is an apparent legal conflict, whose repercussion is of a mainly economic nature, or if it is based on the essence of the national tax system. The method used for this evaluation is the hypothetical-deductive one. Finally, it is attested that the intended result is to point out that the conflict between the principle of contributory capacity and extrafiscality in the IPI is an apparent conflict of economic application, and that in the legal grounds, if analyzed in depth and observed the peculiarities of its own extrafiscal taxation regime, there is no normative conflict that hinders the harmonious incorporation of the IPI to these important aspects of the Brazilian tax system