Contribuições: análise constitucional à luz do princípio federativo

• Autor(a) principal: Araujo, Guilherme Peloso
• 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/6448
• topic: Tributação; Contribuições; Constituição; Princípio federativo; União; Competência; Rendas; Incidência; Taxation; Contributions; Constitution; Federative principle; Federal Government; Competence; Income; Levy; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The purpose of this paper is to study the provisions set forth in article 149 of the 1988 Federal Constitution, which grants competence to the Federal Government to institute contributions on economic activities that share common interest in the fields of occupational or economic categories, as well as those socially-driven. In order to learn the extent of that competence, this study will address the basic features of the federative principle and its relations with the allocation of taxation proceeds among the Federal Government, States and Municipalities, as well as with the institution of contributions set out in each of the Brazilian Federal Constitutions that have been promulgated up to the one enacted in 1988. Based on the 1988 constitutional text some incongruities will be examined, such as those found between the stringency observed in how competence is distributed for taxation purposes and how article 149 of the 1988 Federal Constitution is construed, especially in relation to the non-mandatory requirement regarding how the proceeds collected should be shared, and the disrespect to a great number of rules that restrict the competence in introducing taxes. Accordingly, based on the federative principle provisions, this paper will present limits on exercising competence in levying contributions. Its constitutional archetype will be designed with one main characteristic, i.e., how to choose a triggering event attached to a specific action of the State, which will ultimately represent the occurrence of a taxable event. In light of the occurrence of any such taxable event, this paper will determine how taxpayers will be chosen, as well as how the respective tax base and tax rate will be imposed