Utilização de termos contábeis na legislação tributária

• Autor(a) principal: Vargas, Luis Carlos A. Merçon de
• Data de Publicação: 2010
• 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/31328
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Direito e linguagem; Tipos de linguagem; Linguagem técnica; Termos contábeis; Interpretação jurídica; Law and linguistics; Types of language; Technical language; Accounting terms; Legal interpretation

This paper analyzes the possibility of interpreting legal accounting terms based solely on accounting guidelines, which are not included in the Brazilian legal system. Its basis pertains to the linguistics theory from which the classification of the language plans derives (i.e., ordinary language, technical language and scientific language). To this extent, the objective was to investigate the connection between two different technical language plans: the language of the law and the language of the accounting terms. Furthermore, the study was carried out in accordance to the terms provided in article 11, subsection I, item “a” of the Complementary Act no. 95/1998, questioning the possibility of a legal interpretation based on the accounting guidelines issued by Accounting Councils