Princípio Federativo e Reforma Tributária
Autor(a) principal: | |
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Data de Publicação: | 2024 |
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/41252 |
Resumo: | The present work aims to analyze Tax Reform and the Federative Principle. The Tax Reform, which changes the competence of federated entities, as well as administrative, political, legal and financial autonomy, tends to abolish the federative form of State. The Federative Principle is considered an immutable clause and, according to the 1988 Federal Constitution, any reform aimed at abolishing the federative form of State is riddled with unconstitutionality. The essential clauses are enshrined in the Federal Constitution, in its article 60 § 4, in which the Original Constituent Power limits the Derived Constituent Power, so that the Federal Constitution, in its essential core, is not reformed by constitutional amendment. However, who will be responsible for determining the constitutionality or unconstitutionality of the reform and violation of the Federative Principle is the Judiciary, the final and definitive interpreter of any rule that violates the Federal Constitution. We will begin this work by addressing the legal system, composed of norms, principles and legal rules, as well as the meaning of principles, legal-constitutional principles, and their interpretation. The origin of the Federal State, its characteristics, the Brazilian Federal State and its federative entities, with their respective autonomies, and the importance of the federative principle as an essential clause, in addition to tax competence, its characteristics and limitations. We will address Tax Reform from the original text, Proposed Constitutional Amendment nº 45/2019, to the promulgation of Constitutional Amendment nº 132/2023, which changes the National Tax System, focusing on changes in competences. And we conclude that the transfer of state and municipal competences recarding the taxation of ICMS under state competence and ISS under municipal competence to IBS under competence shared between States, Municipalities and District to be exercised in an integrated manner by the Tax Management Committee on Goods and Services, modifies state and municipal autonomies and shows a tendency to abolish the federative form of State, principle and immutable clause. However, the constitutionality or unconstitutionality of the Tax Reform, in terms of violation of the Federal State, will depend on a decision by the Federal Supreme Court, if the issue is taken to the Greater Court |
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Becho, Renato Lopeshttp://lattes.cnpq.br/6752921514319694http://lattes.cnpq.br/3256368760951047Krasovesky, Carolina Gomes do Nascimento2024-04-12T13:44:41Z2024-04-12T13:44:41Z2024-03-04Krasovesky, Carolina Gomes do Nascimento. Princípio Federativo e Reforma Tributária. 2024. Dissertação (Mestrado em Direito) - Programa de Pós-Graduação em Direito da Pontifícia Universidade Católica de São Paulo, São Paulo, 2024.https://repositorio.pucsp.br/jspui/handle/handle/41252The present work aims to analyze Tax Reform and the Federative Principle. The Tax Reform, which changes the competence of federated entities, as well as administrative, political, legal and financial autonomy, tends to abolish the federative form of State. The Federative Principle is considered an immutable clause and, according to the 1988 Federal Constitution, any reform aimed at abolishing the federative form of State is riddled with unconstitutionality. The essential clauses are enshrined in the Federal Constitution, in its article 60 § 4, in which the Original Constituent Power limits the Derived Constituent Power, so that the Federal Constitution, in its essential core, is not reformed by constitutional amendment. However, who will be responsible for determining the constitutionality or unconstitutionality of the reform and violation of the Federative Principle is the Judiciary, the final and definitive interpreter of any rule that violates the Federal Constitution. We will begin this work by addressing the legal system, composed of norms, principles and legal rules, as well as the meaning of principles, legal-constitutional principles, and their interpretation. The origin of the Federal State, its characteristics, the Brazilian Federal State and its federative entities, with their respective autonomies, and the importance of the federative principle as an essential clause, in addition to tax competence, its characteristics and limitations. We will address Tax Reform from the original text, Proposed Constitutional Amendment nº 45/2019, to the promulgation of Constitutional Amendment nº 132/2023, which changes the National Tax System, focusing on changes in competences. And we conclude that the transfer of state and municipal competences recarding the taxation of ICMS under state competence and ISS under municipal competence to IBS under competence shared between States, Municipalities and District to be exercised in an integrated manner by the Tax Management Committee on Goods and Services, modifies state and municipal autonomies and shows a tendency to abolish the federative form of State, principle and immutable clause. However, the constitutionality or unconstitutionality of the Tax Reform, in terms of violation of the Federal State, will depend on a decision by the Federal Supreme Court, if the issue is taken to the Greater CourtO presente trabalho tem por objetivo analisar a Reforma Tributária e o Princípio Federativo. A Reforma Tributária, que alterar a competência dos entes federados, bem como a autonomia administrativa, política, jurídica e financeira, é tendente a abolir a forma federativa de Estado. O Princípio Federativo é considerado cláusula pétrea e, de acordo com a Constituição Federal de 1988, qualquer reforma tendente a abolir a forma federativa de Estado é eivada de inconstitucionalidade. As cláusulas pétreas estão estampadas na Constituição Federal, em seu artigo 60 § 4º, em que o Poder Constituinte Originário limita o Poder Constituinte Derivado, para que a Constituição Federal, em seu núcleo essencial não seja reformada, por emenda constitucional. Todavia, quem será responsável por determinar a constitucionalidade ou inconstitucionalidade da reforma e violação ao Princípio Federativo é o Poder Judiciário, intérprete final e definitivo de qualquer norma que viole a Constituição Federal. Iniciaremos o presente trabalho abordando o ordenamento jurídico, composto por normas, princípios e regras jurídicas, bem como o significado de princípios, princípios jurídicos-constitucionais, e sua interpretação. A origem do Estado Federal, suas características, o Estado Federal Brasileiro e seus entes federativos, com as respectivas autonomias, e a importância do princípio federativo como cláusula pétrea, além da competência tributária, suas características e limitações. Abordaremos a Reforma Tributária desde o texto original, a Proposta de Emenda Constitucional nº 45/2019 até a promulgação da Emenda Constitucional nº 132/2023 que altera o Sistema Tributário Nacional, com foco nas alterações das competências. E concluímos que a transferência de competências estaduais e municipais no que tange a tributação do ICMS de competência estadual e ISS de competência municipal para o IBS de competência compartilhada entre Estados, Municípios e Distrito Federal a ser exercido de forma integrada pelo Comitê Gestor do Imposto sobre Bens e Serviços, modifica as as autonomias estaduais e municipais e se mostra tendente a abolir a forma federativa de Estado, princípio e cláusula pétrea. Todavia, a constitucionalidade ou inconstitucionalidade da Reforma Tributária, no que tange a violação do Estado Federal, dependerá de decisão do Supremo Tribunal Federal caso a questão seja levada até a Corte MaiorporPontifícia Universidade Católica de São PauloPrograma de Pós-Graduação em DireitoPUC-SPBrasilFaculdade de DireitoCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOReforma tributáriaCompetência tributáriaPrincípio FederativoCláusula pétreaConstitucionalidade ou Inconstitucionalidade pelo Poder JudiciárioTax reformTax jurisdictionFederative principleStone ClauseConstitutionality or Unconstitutionality by the JudiciaryPrincípio Federativo e Reforma Tributáriainfo: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_SPORIGINALCarolina Gomes do Nascimento Krasovesky.pdfapplication/pdf982177https://repositorio.pucsp.br/xmlui/bitstream/handle/41252/1/Carolina%20Gomes%20do%20Nascimento%20Krasovesky.pdf5683c82ab5e5f5c4b85c4caaf074bfa6MD51TEXTCarolina Gomes do Nascimento Krasovesky.pdf.txtCarolina Gomes do Nascimento Krasovesky.pdf.txtExtracted texttext/plain356211https://repositorio.pucsp.br/xmlui/bitstream/handle/41252/2/Carolina%20Gomes%20do%20Nascimento%20Krasovesky.pdf.txte58cecbbb45ca82c4236d7e80be771ebMD52THUMBNAILCarolina Gomes do Nascimento Krasovesky.pdf.jpgCarolina Gomes do Nascimento Krasovesky.pdf.jpgGenerated Thumbnailimage/jpeg1165https://repositorio.pucsp.br/xmlui/bitstream/handle/41252/3/Carolina%20Gomes%20do%20Nascimento%20Krasovesky.pdf.jpg94644d8046835935365540415c794897MD53handle/412522024-04-13 01:03:50.232oai:repositorio.pucsp.br:handle/41252Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2024-04-13T04:03:50Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.pt_BR.fl_str_mv |
Princípio Federativo e Reforma Tributária |
title |
Princípio Federativo e Reforma Tributária |
spellingShingle |
Princípio Federativo e Reforma Tributária Krasovesky, Carolina Gomes do Nascimento CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO Reforma tributária Competência tributária Princípio Federativo Cláusula pétrea Constitucionalidade ou Inconstitucionalidade pelo Poder Judiciário Tax reform Tax jurisdiction Federative principle Stone Clause Constitutionality or Unconstitutionality by the Judiciary |
title_short |
Princípio Federativo e Reforma Tributária |
title_full |
Princípio Federativo e Reforma Tributária |
title_fullStr |
Princípio Federativo e Reforma Tributária |
title_full_unstemmed |
Princípio Federativo e Reforma Tributária |
title_sort |
Princípio Federativo e Reforma Tributária |
author |
Krasovesky, Carolina Gomes do Nascimento |
author_facet |
Krasovesky, Carolina Gomes do Nascimento |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Becho, Renato Lopes |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/6752921514319694 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/3256368760951047 |
dc.contributor.author.fl_str_mv |
Krasovesky, Carolina Gomes do Nascimento |
contributor_str_mv |
Becho, Renato Lopes |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
topic |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO Reforma tributária Competência tributária Princípio Federativo Cláusula pétrea Constitucionalidade ou Inconstitucionalidade pelo Poder Judiciário Tax reform Tax jurisdiction Federative principle Stone Clause Constitutionality or Unconstitutionality by the Judiciary |
dc.subject.por.fl_str_mv |
Reforma tributária Competência tributária Princípio Federativo Cláusula pétrea Constitucionalidade ou Inconstitucionalidade pelo Poder Judiciário |
dc.subject.eng.fl_str_mv |
Tax reform Tax jurisdiction Federative principle Stone Clause Constitutionality or Unconstitutionality by the Judiciary |
description |
The present work aims to analyze Tax Reform and the Federative Principle. The Tax Reform, which changes the competence of federated entities, as well as administrative, political, legal and financial autonomy, tends to abolish the federative form of State. The Federative Principle is considered an immutable clause and, according to the 1988 Federal Constitution, any reform aimed at abolishing the federative form of State is riddled with unconstitutionality. The essential clauses are enshrined in the Federal Constitution, in its article 60 § 4, in which the Original Constituent Power limits the Derived Constituent Power, so that the Federal Constitution, in its essential core, is not reformed by constitutional amendment. However, who will be responsible for determining the constitutionality or unconstitutionality of the reform and violation of the Federative Principle is the Judiciary, the final and definitive interpreter of any rule that violates the Federal Constitution. We will begin this work by addressing the legal system, composed of norms, principles and legal rules, as well as the meaning of principles, legal-constitutional principles, and their interpretation. The origin of the Federal State, its characteristics, the Brazilian Federal State and its federative entities, with their respective autonomies, and the importance of the federative principle as an essential clause, in addition to tax competence, its characteristics and limitations. We will address Tax Reform from the original text, Proposed Constitutional Amendment nº 45/2019, to the promulgation of Constitutional Amendment nº 132/2023, which changes the National Tax System, focusing on changes in competences. And we conclude that the transfer of state and municipal competences recarding the taxation of ICMS under state competence and ISS under municipal competence to IBS under competence shared between States, Municipalities and District to be exercised in an integrated manner by the Tax Management Committee on Goods and Services, modifies state and municipal autonomies and shows a tendency to abolish the federative form of State, principle and immutable clause. However, the constitutionality or unconstitutionality of the Tax Reform, in terms of violation of the Federal State, will depend on a decision by the Federal Supreme Court, if the issue is taken to the Greater Court |
publishDate |
2024 |
dc.date.accessioned.fl_str_mv |
2024-04-12T13:44:41Z |
dc.date.available.fl_str_mv |
2024-04-12T13:44:41Z |
dc.date.issued.fl_str_mv |
2024-03-04 |
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 |
Krasovesky, Carolina Gomes do Nascimento. Princípio Federativo e Reforma Tributária. 2024. Dissertação (Mestrado em Direito) - Programa de Pós-Graduação em Direito da Pontifícia Universidade Católica de São Paulo, São Paulo, 2024. |
dc.identifier.uri.fl_str_mv |
https://repositorio.pucsp.br/jspui/handle/handle/41252 |
identifier_str_mv |
Krasovesky, Carolina Gomes do Nascimento. Princípio Federativo e Reforma Tributária. 2024. Dissertação (Mestrado em Direito) - Programa de Pós-Graduação em Direito da Pontifícia Universidade Católica de São Paulo, São Paulo, 2024. |
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