A sanção tributária e a consensualidade
Autor(a) principal: | |
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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/32602 |
Resumo: | The present work aims to carry out the construction of a logical-syntactic, semantic and pragmatic meaning of the tax sanction, delimiting the object without communication noises, eliminating or reducing the ambiguities that the linguistic term has. And undertake a theoretical framework of the consensus incident on the sanctioning prerogative of the Sanctioning Tax Law. In the first part, the digression on the Theory of Logical-Semantic Constructivism was adopted as a theoretical-hermeneutic framework that projects a methodological framework for the construction of legal and tax sanctions. For the construction of the tax sanction, a syntactic analysis of the sanctioning legal norm based on the Logic of Law is carried out, and a matrixrule of sanctioning incidence with doctrinal influences is proposed. In the construction of the sanction in its semantic and pragmatic aspects, we went through the verification of the functions of legal and tax sanctions to direct a functionality and rationality that they can exercise in the protection of the legal order, and the measurement of illegality as a presupposition of normative validity. Then, the classification of tax sanctions into punitive pecuniary sanctions and interventional non-pecuniary sanctions was carried out, by methodological cuts, for the understanding of these objects for the verification of the consensual models to be developed within the Sanctioning Tax Law. In the second stage of this study, the theoretical foundations for the consensus of the tax sanction were presented as a tool available to the Tax Administration to confer a rationality of the sanctioning power and extract a functionality aligned with its normative function. As a theoretical framework in the evolution of Sanctioning Administrative Law, the new paradigms for the construction of a Democratic State of Law and for consensual Public Administration and the constitutional foundations that marked this hermeneutic mutation as an inexhaustible source of interpretative axiom were analyzed. Thus, the consensuality in Sanctioning Tax Law is investigated as an alternative way to the traditional method of conflict resolution, carrying out a theoretical deepening in the expansion of consensuality on sanctioning prerogatives. For this, we carried out an investigation on the existing models in Comparative Law and the current stage of potentially conciliatory instruments existing in the Tax Law that have or not a focus on the sanctioning power, and highlighted some instruments that have compatibility to print concerted acts on the sanctioning power. taxation, giving greater effectiveness to the sanctioning legal norm and strengthening its functionality. We adopt the analytical-hermeneutic and dogmatic analytical and normative method |
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Lins, Robson Maiahttp://lattes.cnpq.br/2291759900750297http://lattes.cnpq.br/1332173540600962Col, Alessandro Del2023-06-01T18:09:13Z2023-06-01T18:09:13Z2023-02-07Col, Alessandro Del. A sanção tributária e a consensualidade. 2023. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito da Pontifícia Universidade Católica de São Paulo, São Paulo, 2023.https://repositorio.pucsp.br/jspui/handle/handle/32602The present work aims to carry out the construction of a logical-syntactic, semantic and pragmatic meaning of the tax sanction, delimiting the object without communication noises, eliminating or reducing the ambiguities that the linguistic term has. And undertake a theoretical framework of the consensus incident on the sanctioning prerogative of the Sanctioning Tax Law. In the first part, the digression on the Theory of Logical-Semantic Constructivism was adopted as a theoretical-hermeneutic framework that projects a methodological framework for the construction of legal and tax sanctions. For the construction of the tax sanction, a syntactic analysis of the sanctioning legal norm based on the Logic of Law is carried out, and a matrixrule of sanctioning incidence with doctrinal influences is proposed. In the construction of the sanction in its semantic and pragmatic aspects, we went through the verification of the functions of legal and tax sanctions to direct a functionality and rationality that they can exercise in the protection of the legal order, and the measurement of illegality as a presupposition of normative validity. Then, the classification of tax sanctions into punitive pecuniary sanctions and interventional non-pecuniary sanctions was carried out, by methodological cuts, for the understanding of these objects for the verification of the consensual models to be developed within the Sanctioning Tax Law. In the second stage of this study, the theoretical foundations for the consensus of the tax sanction were presented as a tool available to the Tax Administration to confer a rationality of the sanctioning power and extract a functionality aligned with its normative function. As a theoretical framework in the evolution of Sanctioning Administrative Law, the new paradigms for the construction of a Democratic State of Law and for consensual Public Administration and the constitutional foundations that marked this hermeneutic mutation as an inexhaustible source of interpretative axiom were analyzed. Thus, the consensuality in Sanctioning Tax Law is investigated as an alternative way to the traditional method of conflict resolution, carrying out a theoretical deepening in the expansion of consensuality on sanctioning prerogatives. For this, we carried out an investigation on the existing models in Comparative Law and the current stage of potentially conciliatory instruments existing in the Tax Law that have or not a focus on the sanctioning power, and highlighted some instruments that have compatibility to print concerted acts on the sanctioning power. taxation, giving greater effectiveness to the sanctioning legal norm and strengthening its functionality. We adopt the analytical-hermeneutic and dogmatic analytical and normative methodO presente trabalho tem como objetivo realizar a construção de uma significação lógicosintática, semântica e pragmática da sanção tributária, delimitando o objeto sem ruídos de comunicações, eliminando ou reduzindo as ambiguidades que o termo linguístico possui. E, empreender um marco teórico da consensualização incidente sobre a prerrogativa sancionatória do Direito Tributário Sancionador. Na primeira parte adotou-se a digressão sobre a Teoria do Constructivismo Lógico-Semântico como referencial teórico-hermenêutico que projeta uma estrutura metodológica para a construção da sanção jurídica e a tributária. Para edificação da sanção tributária realiza-se uma análise sintática da norma jurídica sancionatório fundada na Lógica do Direito, e propõe uma regra-matriz de incidência sancionatória com as influências doutrinárias. Na construção da sanção em seus aspectos semânticos e pragmáticos percorremos na verificação das funções das sanções jurídicas e tributárias para direcionar uma funcionalidade e racionalidade que podem exercer na tutela da ordem jurídica, e a aferição da ilicitude como pressuposto de validade normativa. Em seguida, realizou-se a classificação das sanções tributárias em sanções pecuniárias punitivas e sanções não-pecuniárias interventivas, por recortes metodológicos para a compreensão destes objetos para a verificação quanto aos modelos consensuais a serem desenvolvidos no âmbito do Direito Tributário Sancionador. Na segunda etapa deste estudo apresentou-se os fundamentos teóricos para a consensualização da sanção tributária como ferramental disponível à Administração Tributária para conferir uma racionalidade da potestade sancionatória e extrair uma funcionalidade alinhada a sua função normativa. Como marco teórico na evolução do Direito Administrativo Sancionador analisouse os novos paradigmas para a edificação de um Estado Democrático de Direito e para Administração Pública consensual e os fundamentos constitucionais que balizaram esta mutação hermenêutica como fonte inesgotável de axioma interpretativo. Destarte, investiga-se a consensualidade no Direito Tributário Sancionador como via alternativa ao método tradicional de solução de conflitos realizando um aprofundamento teórico na expansão da consensualidade sobre as prerrogativas sancionatórias. Para isso realizamos uma investigação sobre os modelos existentes no Direito Comparado e o estágio atual de instrumentos potencialmente conciliadores existentes no Direito Tributário que possuem ou não um enfoque sobre a potestade sancionatória, e destacado alguns instrumentos que possuem compatibilidade para imprimir atos concertados sobre a potestade sancionatória tributária conferindo uma maior eficácia da norma jurídica sancionatória e robustecendo a sua funcionalidade. Adotamos o método analítico-hermenêutico e dogmático analítico e normativoporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOConstructivismo-lógico semânticoSanção tributáriaDireito Tributário SancionadorConsensualidadeAdministração PúblicaSemantic logical-constructivismTax penaltySanctioning Tax LawConsensualityPublic administrationA sanção tributária e a consensualidadeThe tax sanction and consensusinfo: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_SPORIGINALAlessandro Del Col.pdfapplication/pdf3066643https://repositorio.pucsp.br/xmlui/bitstream/handle/32602/1/Alessandro%20Del%20Col.pdfcecd5c638081abc25378c1b3b56f07d1MD51TEXTAlessandro Del Col.pdf.txtAlessandro Del Col.pdf.txtExtracted texttext/plain1313772https://repositorio.pucsp.br/xmlui/bitstream/handle/32602/2/Alessandro%20Del%20Col.pdf.txt29489aa1f9c80081db74170da4d76d70MD52THUMBNAILAlessandro Del Col.pdf.jpgAlessandro Del Col.pdf.jpgGenerated Thumbnailimage/jpeg1159https://repositorio.pucsp.br/xmlui/bitstream/handle/32602/3/Alessandro%20Del%20Col.pdf.jpgc030dfeefa3c9a7024d7a6dc9fa5f542MD53handle/326022023-06-02 10:21:32.767oai:repositorio.pucsp.br:handle/32602Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2023-06-02T13:21:32Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.pt_BR.fl_str_mv |
A sanção tributária e a consensualidade |
dc.title.alternative.en_US.fl_str_mv |
The tax sanction and consensus |
title |
A sanção tributária e a consensualidade |
spellingShingle |
A sanção tributária e a consensualidade Col, Alessandro Del CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO Constructivismo-lógico semântico Sanção tributária Direito Tributário Sancionador Consensualidade Administração Pública Semantic logical-constructivism Tax penalty Sanctioning Tax Law Consensuality Public administration |
title_short |
A sanção tributária e a consensualidade |
title_full |
A sanção tributária e a consensualidade |
title_fullStr |
A sanção tributária e a consensualidade |
title_full_unstemmed |
A sanção tributária e a consensualidade |
title_sort |
A sanção tributária e a consensualidade |
author |
Col, Alessandro Del |
author_facet |
Col, Alessandro Del |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Lins, Robson Maia |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/2291759900750297 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/1332173540600962 |
dc.contributor.author.fl_str_mv |
Col, Alessandro Del |
contributor_str_mv |
Lins, Robson Maia |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
topic |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO Constructivismo-lógico semântico Sanção tributária Direito Tributário Sancionador Consensualidade Administração Pública Semantic logical-constructivism Tax penalty Sanctioning Tax Law Consensuality Public administration |
dc.subject.por.fl_str_mv |
Constructivismo-lógico semântico Sanção tributária Direito Tributário Sancionador Consensualidade Administração Pública |
dc.subject.eng.fl_str_mv |
Semantic logical-constructivism Tax penalty Sanctioning Tax Law Consensuality Public administration |
description |
The present work aims to carry out the construction of a logical-syntactic, semantic and pragmatic meaning of the tax sanction, delimiting the object without communication noises, eliminating or reducing the ambiguities that the linguistic term has. And undertake a theoretical framework of the consensus incident on the sanctioning prerogative of the Sanctioning Tax Law. In the first part, the digression on the Theory of Logical-Semantic Constructivism was adopted as a theoretical-hermeneutic framework that projects a methodological framework for the construction of legal and tax sanctions. For the construction of the tax sanction, a syntactic analysis of the sanctioning legal norm based on the Logic of Law is carried out, and a matrixrule of sanctioning incidence with doctrinal influences is proposed. In the construction of the sanction in its semantic and pragmatic aspects, we went through the verification of the functions of legal and tax sanctions to direct a functionality and rationality that they can exercise in the protection of the legal order, and the measurement of illegality as a presupposition of normative validity. Then, the classification of tax sanctions into punitive pecuniary sanctions and interventional non-pecuniary sanctions was carried out, by methodological cuts, for the understanding of these objects for the verification of the consensual models to be developed within the Sanctioning Tax Law. In the second stage of this study, the theoretical foundations for the consensus of the tax sanction were presented as a tool available to the Tax Administration to confer a rationality of the sanctioning power and extract a functionality aligned with its normative function. As a theoretical framework in the evolution of Sanctioning Administrative Law, the new paradigms for the construction of a Democratic State of Law and for consensual Public Administration and the constitutional foundations that marked this hermeneutic mutation as an inexhaustible source of interpretative axiom were analyzed. Thus, the consensuality in Sanctioning Tax Law is investigated as an alternative way to the traditional method of conflict resolution, carrying out a theoretical deepening in the expansion of consensuality on sanctioning prerogatives. For this, we carried out an investigation on the existing models in Comparative Law and the current stage of potentially conciliatory instruments existing in the Tax Law that have or not a focus on the sanctioning power, and highlighted some instruments that have compatibility to print concerted acts on the sanctioning power. taxation, giving greater effectiveness to the sanctioning legal norm and strengthening its functionality. We adopt the analytical-hermeneutic and dogmatic analytical and normative method |
publishDate |
2023 |
dc.date.accessioned.fl_str_mv |
2023-06-01T18:09:13Z |
dc.date.available.fl_str_mv |
2023-06-01T18:09:13Z |
dc.date.issued.fl_str_mv |
2023-02-07 |
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 |
Col, Alessandro Del. A sanção tributária e a consensualidade. 2023. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito da Pontifícia Universidade Católica de São Paulo, São Paulo, 2023. |
dc.identifier.uri.fl_str_mv |
https://repositorio.pucsp.br/jspui/handle/handle/32602 |
identifier_str_mv |
Col, Alessandro Del. A sanção tributária e a consensualidade. 2023. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito da Pontifícia Universidade Católica de São Paulo, São Paulo, 2023. |
url |
https://repositorio.pucsp.br/jspui/handle/handle/32602 |
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por |
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por |
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openAccess |
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Pontifícia Universidade Católica de São Paulo |
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Programa de Estudos Pós-Graduados em Direito |
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Brasil |
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Faculdade de Direito |
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Pontifícia Universidade Católica de São Paulo |
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