A obrigação tributária à luz do constructivismo lógico semântico

• Autor(a) principal: Silva, Alan de Oliveira
• Data de Publicação: 2015
• 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/29217
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Construtivismo jurídico lógico semântico; Obrigação tributária; Incidência Tributária; Constructivism legal logical semantic; Tax obligation; Tax incidence

The semantic logical constructivism is a form of analysis of the right perspective and has assumed increasingly in the academic position of relevance and vanguard being used by many lawyers in the last 15 years. Brings a new vision of law treating it as a perspective language introduced through philosophy and the cultural experience of the interpreter. It is through the linguistic turn that the semantic logical constructivism is embodied as the legal texts as physical support, are the fuel for the scientific interpreter present its idealization thus maturing the science of law. This idealization is designed from the hardware and interpretation of the exegete to mentally envision a given object using the methodological assumptions and basing all prepositions built from structured study object and tied to their references. The result is an analysis with scientific consciousness disconnected avoiding legal concepts or the so-called "legal syncretism" as within it brings the rigor of its contents by methodological means and broad view of the constructed reality there. Bringing the legal reality as linguistic vision brings new perspective, a new world to be explored as the scientific analysis points will be submitted in accordance with the placement of language, the placement of the individual and specific legal standard that will be presented through text, leaving the social reality to the legal reality. Thus, this paper aims to present the use of semantic logical constructivism, with its methodology and its idealization in the scientific field precisely in legal science in tax law bringing solid elements of the theory construction that is covered with the placement of the individual standard and concrete that is through the tax assessment as trice the birth of the tax liability