O direito de propriedade e a resistência tributária

• Autor(a) principal: Montanhani, Pedro Alvaro
• Data de Publicação: 2023
• 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/40974
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Constituição; Propriedade; Resistência; Tributação; Constitution; Property; Resistance; Taxation

The present paper aims to analyse the phenomenon of tax resistance in relation to the right to property, consecrated as a fundamental right in the Constitution of the Federative Republic of Brazil of 1988. To this end, it seeks to examine the genealogy of the right to property since antiquity, the conceptions of property throughout history, establishing that property is the basis of resistance. It examines the scientific discipline of principles, rules and normative postulates, the construction and movement of concepts, the relations of law, morality and legitimacy, the cost of rights and the importance of financing the State, the idea of taxation and representation, in addition to the exposure of the limitations on the power to tax in the Constitution. After the exposition of the fundamentals, it aims to examine the forces of exception and compatibility of the right to property with taxation, the classification in the categories of intensity, quantity, quality, extension and duration of resistance, the basis and its exercise, pointing out the biological, moral, critical and normative aspects of the human being who attributes value to property and its right, in order to protect it from what it understands to be an affront. To conclude, after presenting all the premises for the scientific approach of the historical and current phenomenon, a definition of tax resistance is proposed