Limites normativos da taxa na constituição federal

• Autor(a) principal: Rangel, Roberta Maria
• Data de Publicação: 2005
• 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/7428
• topic: tax; article 145 II CF; norm of legislative administrative competence; tributarie species; Taxas; artigo 145 II CF; limites normativos; norma de competência legislativa administrativa; espécies tributárias; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO

ABSTRACT The present dissertation investigated the limits of the text of the article 145, II, of the Federal Constitution, in order to narrow the criteria contained there, which are supplied to the political people for the construction of its rule matrices of tributary incidence of police and services taxes. After a brief chronology of the evolution of the tax legal theories in the positive law, Brazilian jurisprudence and doctrine, one concludes that the theory that prevails between us and that is deduced of the article 145, II, of the Federal Constitution is the one of the binding of the incidence hypothesis. This is the theory that supplies the three criteria for the construction of the rule matrices of the taxes by contributors: the criterion of the binding to a state activity; the criterion of the reference to the contributor and the criterion of the direct reference to the contributor. Here it is the positive limitation of the article 145, II, of the Federal Constitution. However, one realized that the same article has a negative limitation, when it does not indicate the content and the form of organization of the State activities contained there: the exercise of police power and the supply or provision of public services. Therefore, tracing a parallel with the norms of tributary legislation competence, from the analysis of the logical structure of the juridical norm, one extracts of the Federal Constitution the norms of administrative and legislative competence, which confer permission to the political people to organize the supply of their administrative activities specially the public services of varied forms, which will withdraw or attract the rule of the remuneration by tax, inserted in the article 145, II, of the Federal Constitution.