A institui????o de tributos manifestamente inconstitucionais: uma an??lise comportamental

Detalhes bibliográficos
Autor(a) principal: Queiroz, Andr?? Zancanaro
Data de Publicação: 2015
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da UCB
Texto Completo: https://bdtd.ucb.br:8443/jspui/handle/tede/1957
Resumo: The present work aims to describe the reasons to institute distinctly unconstitutional laws to increase taxes under an interdisciplinary perspective. The choice of Behaviorist Analisys of Law and, subsidiary, microeconomics perspectives was made because the traditional method of the Science of Law has limitations, searching to elaborate interpretations of the Law and conclude the validity of rules and lawfulness of legal facts, without explaining the reasons of effectiveness of rules or to disobey the law. It is assumed that the investigated phenomenon is a behavior practiced by political authorities, liable to a behaviorist investigation, which occurs in response to motivations under a context, being selected by contingencies. Politics may be comprehended as a market, regulated by rules presented in the Constitution, enforced by the Judiciary. Politicians need, as main objective, to obtain votes to be elected to elective offices. The increase of governmental expenses allows the adoption of popular rules and public policies. Otherwise, the increase of taxes is unpopular. To the legislators, more susceptible of electoral pressure, was designated the function to elevate taxes. The Executive branch has to logroll with parliamentarians to approve laws that increase taxes and enable the increase of public expenses. The increase of taxes by unconstitutional rules occurs when the cost of logrolling to approve a law that follows the Constitution is higher than the political costs and the cost to bear the sanctions to the illicit investigated behavior
id UCB_65a347594ddcbbde7e60e17b8533062e
oai_identifier_str oai:bdtd.ucb.br:tede/1957
network_acronym_str UCB
network_name_str Biblioteca Digital de Teses e Dissertações da UCB
spelling Aguiar, Julio Cesar dehttp://lattes.cnpq.br/7152243130773982http://lattes.cnpq.br/9325187663237895Queiroz, Andr?? Zancanaro2016-08-04T14:49:09Z2015-11-17QUEIROZ, Andr?? Zancanaro. A institui????o de tributos manifestamente inconstitucionais: uma an??lise comportamental. 2015. 86 f. Disserta????o (Mestrado em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2015.https://bdtd.ucb.br:8443/jspui/handle/tede/1957The present work aims to describe the reasons to institute distinctly unconstitutional laws to increase taxes under an interdisciplinary perspective. The choice of Behaviorist Analisys of Law and, subsidiary, microeconomics perspectives was made because the traditional method of the Science of Law has limitations, searching to elaborate interpretations of the Law and conclude the validity of rules and lawfulness of legal facts, without explaining the reasons of effectiveness of rules or to disobey the law. It is assumed that the investigated phenomenon is a behavior practiced by political authorities, liable to a behaviorist investigation, which occurs in response to motivations under a context, being selected by contingencies. Politics may be comprehended as a market, regulated by rules presented in the Constitution, enforced by the Judiciary. Politicians need, as main objective, to obtain votes to be elected to elective offices. The increase of governmental expenses allows the adoption of popular rules and public policies. Otherwise, the increase of taxes is unpopular. To the legislators, more susceptible of electoral pressure, was designated the function to elevate taxes. The Executive branch has to logroll with parliamentarians to approve laws that increase taxes and enable the increase of public expenses. The increase of taxes by unconstitutional rules occurs when the cost of logrolling to approve a law that follows the Constitution is higher than the political costs and the cost to bear the sanctions to the illicit investigated behaviorinstitui????o, por lei ou por atos normativos editados pelo Executivo, de tributos manifestamente inconstitucionais. A escolha da An??lise Comportamental do Direito e, subsidiariamente, da microeconomia enquanto referenciais te??ricos para a elabora????o do trabalho ocorre em raz??o de limita????es da metodologia da Ci??ncia do Direito, que busca apresentar interpreta????es do texto legal, inferir a validade de normas jur??dicas e a licitude de atos e fatos jur??dicos, sem apresentar motivos para a efic??cia de normas ou descrever raz??es para a edi????o de normas inconstitucionais e atos il??citos. Assume-se que o fen??meno investigado pode ser entendido como um comportamento realizado pelas autoridades pol??ticas, pass??vel de investiga????o pela An??lise Comportamental, que ocorre em raz??o de uma motiva????o em determinados contextos, e ?? selecionado por conting??ncias. A pol??tica pode ser compreendida enquanto um mercado, regido pelas regras definidas pela Constitui????o aplicadas, em ??ltima inst??ncia, pelo Judici??rio. Os pol??ticos possuem como objetivo principal obter votos dos eleitores para serem eleitos a cargos eletivos. O aumento de gastos p??blicos possibilita a ado????o de leis e pol??ticas p??blicas com capacidade de receber votos, enquanto a eleva????o de tributos ?? medida impopular. Aos membros do Legislativo, mais suscet??veis a press??es por parte dos eleitores, foi conferida a prerrogativa de elevar tributos. Quando o Executivo precisa elevar a carga tribut??ria, precisa barganhar a aprova????o de leis com o Legislativo. A eleva????o de tributos por atos normativos manifestamente inconstitucionais ocorre quando os custos pol??ticos e eleitorais de barganha para seguir as regras previstas na Constitui????o para a majora????o da carga tribut??ria s??o superiores ao custo pol??tico e o custo de suportar as puni????es decorrentes de realizar o comportamento investigadoSubmitted by Kelson (kelson@ucb.br) on 2016-08-04T14:49:09Z No. of bitstreams: 1 AndreZancanaroQueirozDissertacao2015.pdf: 1262785 bytes, checksum: 5db43dcff2e69f5699916f3d7041ab19 (MD5)Made available in DSpace on 2016-08-04T14:49:09Z (GMT). No. of bitstreams: 1 AndreZancanaroQueirozDissertacao2015.pdf: 1262785 bytes, checksum: 5db43dcff2e69f5699916f3d7041ab19 (MD5) Previous issue date: 2015-11-17application/pdfhttps://bdtd.ucb.br:8443/jspui/retrieve/3949/AndreZancanaroQueirozDissertacao2015.pdf.jpgporUniversidade Cat??lica de Bras??liaPrograma Strictu Sensu em DireitoUCBBrasilEscola de Humanidade e DireitoQUEIROZ, Andr?? Zancanaro. A institui????o de tributos manifestamente inconstitucionais: uma an??lise comportamental. 2015. 86 f. Disserta????o (Mestrado em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2015.-627295980608920470500500600-5048769973342439541-7277407233034425144DireitoTributos inconstitucionaisAn??lise comportamental do direitoEscolhas p??blicasCIENCIAS SOCIAIS APLICADAS::DIREITOA institui????o de tributos manifestamente inconstitucionais: uma an??lise comportamentalinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UCBinstname:Universidade Católica de Brasília (UCB)instacron:UCBLICENSElicense.txtlicense.txttext/plain; charset=utf-82089https://200.214.135.178:8443/jspui/bitstream/tede/1957/1/license.txt7b5ba3d2445355f386edab96125d42b7MD51ORIGINALAndreZancanaroQueirozDissertacao2015.pdfAndreZancanaroQueirozDissertacao2015.pdfapplication/pdf1262785https://200.214.135.178:8443/jspui/bitstream/tede/1957/2/AndreZancanaroQueirozDissertacao2015.pdf5db43dcff2e69f5699916f3d7041ab19MD52THUMBNAILAndreZancanaroQueirozDissertacao2015.pdf.jpgAndreZancanaroQueirozDissertacao2015.pdf.jpgimage/jpeg5340https://200.214.135.178:8443/jspui/bitstream/tede/1957/3/AndreZancanaroQueirozDissertacao2015.pdf.jpgbd63b09324eddaa885586f64786fa602MD53tede/19572016-08-04 22:03:06.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Biblioteca Digital de Teses e Dissertaçõeshttps://bdtd.ucb.br:8443/jspui/
dc.title.por.fl_str_mv A institui????o de tributos manifestamente inconstitucionais: uma an??lise comportamental
title A institui????o de tributos manifestamente inconstitucionais: uma an??lise comportamental
spellingShingle A institui????o de tributos manifestamente inconstitucionais: uma an??lise comportamental
Queiroz, Andr?? Zancanaro
Direito
Tributos inconstitucionais
An??lise comportamental do direito
Escolhas p??blicas
CIENCIAS SOCIAIS APLICADAS::DIREITO
title_short A institui????o de tributos manifestamente inconstitucionais: uma an??lise comportamental
title_full A institui????o de tributos manifestamente inconstitucionais: uma an??lise comportamental
title_fullStr A institui????o de tributos manifestamente inconstitucionais: uma an??lise comportamental
title_full_unstemmed A institui????o de tributos manifestamente inconstitucionais: uma an??lise comportamental
title_sort A institui????o de tributos manifestamente inconstitucionais: uma an??lise comportamental
author Queiroz, Andr?? Zancanaro
author_facet Queiroz, Andr?? Zancanaro
author_role author
dc.contributor.advisor1.fl_str_mv Aguiar, Julio Cesar de
dc.contributor.advisor1Lattes.fl_str_mv http://lattes.cnpq.br/7152243130773982
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/9325187663237895
dc.contributor.author.fl_str_mv Queiroz, Andr?? Zancanaro
contributor_str_mv Aguiar, Julio Cesar de
dc.subject.por.fl_str_mv Direito
Tributos inconstitucionais
An??lise comportamental do direito
Escolhas p??blicas
topic Direito
Tributos inconstitucionais
An??lise comportamental do direito
Escolhas p??blicas
CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.subject.cnpq.fl_str_mv CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.description.abstract.eng.fl_txt_mv The present work aims to describe the reasons to institute distinctly unconstitutional laws to increase taxes under an interdisciplinary perspective. The choice of Behaviorist Analisys of Law and, subsidiary, microeconomics perspectives was made because the traditional method of the Science of Law has limitations, searching to elaborate interpretations of the Law and conclude the validity of rules and lawfulness of legal facts, without explaining the reasons of effectiveness of rules or to disobey the law. It is assumed that the investigated phenomenon is a behavior practiced by political authorities, liable to a behaviorist investigation, which occurs in response to motivations under a context, being selected by contingencies. Politics may be comprehended as a market, regulated by rules presented in the Constitution, enforced by the Judiciary. Politicians need, as main objective, to obtain votes to be elected to elective offices. The increase of governmental expenses allows the adoption of popular rules and public policies. Otherwise, the increase of taxes is unpopular. To the legislators, more susceptible of electoral pressure, was designated the function to elevate taxes. The Executive branch has to logroll with parliamentarians to approve laws that increase taxes and enable the increase of public expenses. The increase of taxes by unconstitutional rules occurs when the cost of logrolling to approve a law that follows the Constitution is higher than the political costs and the cost to bear the sanctions to the illicit investigated behavior
dc.description.abstract.por.fl_txt_mv institui????o, por lei ou por atos normativos editados pelo Executivo, de tributos manifestamente inconstitucionais. A escolha da An??lise Comportamental do Direito e, subsidiariamente, da microeconomia enquanto referenciais te??ricos para a elabora????o do trabalho ocorre em raz??o de limita????es da metodologia da Ci??ncia do Direito, que busca apresentar interpreta????es do texto legal, inferir a validade de normas jur??dicas e a licitude de atos e fatos jur??dicos, sem apresentar motivos para a efic??cia de normas ou descrever raz??es para a edi????o de normas inconstitucionais e atos il??citos. Assume-se que o fen??meno investigado pode ser entendido como um comportamento realizado pelas autoridades pol??ticas, pass??vel de investiga????o pela An??lise Comportamental, que ocorre em raz??o de uma motiva????o em determinados contextos, e ?? selecionado por conting??ncias. A pol??tica pode ser compreendida enquanto um mercado, regido pelas regras definidas pela Constitui????o aplicadas, em ??ltima inst??ncia, pelo Judici??rio. Os pol??ticos possuem como objetivo principal obter votos dos eleitores para serem eleitos a cargos eletivos. O aumento de gastos p??blicos possibilita a ado????o de leis e pol??ticas p??blicas com capacidade de receber votos, enquanto a eleva????o de tributos ?? medida impopular. Aos membros do Legislativo, mais suscet??veis a press??es por parte dos eleitores, foi conferida a prerrogativa de elevar tributos. Quando o Executivo precisa elevar a carga tribut??ria, precisa barganhar a aprova????o de leis com o Legislativo. A eleva????o de tributos por atos normativos manifestamente inconstitucionais ocorre quando os custos pol??ticos e eleitorais de barganha para seguir as regras previstas na Constitui????o para a majora????o da carga tribut??ria s??o superiores ao custo pol??tico e o custo de suportar as puni????es decorrentes de realizar o comportamento investigado
description The present work aims to describe the reasons to institute distinctly unconstitutional laws to increase taxes under an interdisciplinary perspective. The choice of Behaviorist Analisys of Law and, subsidiary, microeconomics perspectives was made because the traditional method of the Science of Law has limitations, searching to elaborate interpretations of the Law and conclude the validity of rules and lawfulness of legal facts, without explaining the reasons of effectiveness of rules or to disobey the law. It is assumed that the investigated phenomenon is a behavior practiced by political authorities, liable to a behaviorist investigation, which occurs in response to motivations under a context, being selected by contingencies. Politics may be comprehended as a market, regulated by rules presented in the Constitution, enforced by the Judiciary. Politicians need, as main objective, to obtain votes to be elected to elective offices. The increase of governmental expenses allows the adoption of popular rules and public policies. Otherwise, the increase of taxes is unpopular. To the legislators, more susceptible of electoral pressure, was designated the function to elevate taxes. The Executive branch has to logroll with parliamentarians to approve laws that increase taxes and enable the increase of public expenses. The increase of taxes by unconstitutional rules occurs when the cost of logrolling to approve a law that follows the Constitution is higher than the political costs and the cost to bear the sanctions to the illicit investigated behavior
publishDate 2015
dc.date.issued.fl_str_mv 2015-11-17
dc.date.accessioned.fl_str_mv 2016-08-04T14:49:09Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
status_str publishedVersion
format masterThesis
dc.identifier.citation.fl_str_mv QUEIROZ, Andr?? Zancanaro. A institui????o de tributos manifestamente inconstitucionais: uma an??lise comportamental. 2015. 86 f. Disserta????o (Mestrado em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2015.
dc.identifier.uri.fl_str_mv https://bdtd.ucb.br:8443/jspui/handle/tede/1957
identifier_str_mv QUEIROZ, Andr?? Zancanaro. A institui????o de tributos manifestamente inconstitucionais: uma an??lise comportamental. 2015. 86 f. Disserta????o (Mestrado em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2015.
url https://bdtd.ucb.br:8443/jspui/handle/tede/1957
dc.language.iso.fl_str_mv por
language por
dc.relation.program.fl_str_mv -627295980608920470
dc.relation.confidence.fl_str_mv 500
500
600
dc.relation.department.fl_str_mv -5048769973342439541
dc.relation.cnpq.fl_str_mv -7277407233034425144
dc.relation.references.por.fl_str_mv QUEIROZ, Andr?? Zancanaro. A institui????o de tributos manifestamente inconstitucionais: uma an??lise comportamental. 2015. 86 f. Disserta????o (Mestrado em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2015.
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Cat??lica de Bras??lia
dc.publisher.program.fl_str_mv Programa Strictu Sensu em Direito
dc.publisher.initials.fl_str_mv UCB
dc.publisher.country.fl_str_mv Brasil
dc.publisher.department.fl_str_mv Escola de Humanidade e Direito
publisher.none.fl_str_mv Universidade Cat??lica de Bras??lia
dc.source.none.fl_str_mv reponame:Biblioteca Digital de Teses e Dissertações da UCB
instname:Universidade Católica de Brasília (UCB)
instacron:UCB
instname_str Universidade Católica de Brasília (UCB)
instacron_str UCB
institution UCB
reponame_str Biblioteca Digital de Teses e Dissertações da UCB
collection Biblioteca Digital de Teses e Dissertações da UCB
bitstream.url.fl_str_mv https://200.214.135.178:8443/jspui/bitstream/tede/1957/1/license.txt
https://200.214.135.178:8443/jspui/bitstream/tede/1957/2/AndreZancanaroQueirozDissertacao2015.pdf
https://200.214.135.178:8443/jspui/bitstream/tede/1957/3/AndreZancanaroQueirozDissertacao2015.pdf.jpg
bitstream.checksum.fl_str_mv 7b5ba3d2445355f386edab96125d42b7
5db43dcff2e69f5699916f3d7041ab19
bd63b09324eddaa885586f64786fa602
bitstream.checksumAlgorithm.fl_str_mv MD5
MD5
MD5
repository.name.fl_str_mv
repository.mail.fl_str_mv
_version_ 1724829771613863936

Registros relacionados