The tax planning and the paradigms of the state of right and the democracy state of right

Detalhes bibliográficos
Autor(a) principal: Pietro, Estevan
Data de Publicação: 2010
Outros Autores: Bassoli, Marlene Kempfer
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista do Direito Público
Texto Completo: https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7577
Resumo: This article examines the philosophical and political parameters of the Social and Liberal States, seeing their respective ideologies and directs them to the topic of tax planning. This paper indicates distinctions between the figure of avoidance and tax evasion, by thinking about some types of principles that guide the Brazilian tax planning law. This right should be recognized for having the grounds of the Federal Constitution which enshrines achievements of the Liberal State and its State of Rigth and the Welfare State and it’s Democracy State of Right.
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spelling The tax planning and the paradigms of the state of right and the democracy state of rightO planejamento tributário e os paradigmas do estado de direito e do estado democráticoState of RightDemocracy State of RightTax planningTax avoidanceTax evasionContributive capacityLegality.This article examines the philosophical and political parameters of the Social and Liberal States, seeing their respective ideologies and directs them to the topic of tax planning. This paper indicates distinctions between the figure of avoidance and tax evasion, by thinking about some types of principles that guide the Brazilian tax planning law. This right should be recognized for having the grounds of the Federal Constitution which enshrines achievements of the Liberal State and its State of Rigth and the Welfare State and it’s Democracy State of Right.O presente artigo analisa parâmetros filosóficos e políticos dos Estados Liberal e Social, vislumbrando suas respectivas ideologias e direcioná-las ao tema do planejamento tributário. Indica distinções entre as figuras de elisão e evasão tributária, e por meio de ponderações acerca dos subprincípios e sobreprincípios apontarem para o direito ao planejamento tributário no ordenamento jurídico pátrio. Tal direito deve ser reconhecido, por ter fundamento na Constituição Federal que consagra conquistas do Estado Liberal. Universidade Estadual de Londrina2010-07-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/757710.5433/1980-511X.2010v5n1p217Revista do Direito Público; v. 5 n. 1 (2010); 217-2321980-511Xreponame:Revista do Direito Públicoinstname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7577/6662Pietro, EstevanBassoli, Marlene Kempferinfo:eu-repo/semantics/openAccess2017-03-16T16:44:22Zoai:ojs.pkp.sfu.ca:article/7577Revistahttps://www.uel.br/revistas/uel/index.php/direitopubPUBhttps://www.uel.br/revistas/uel/index.php/direitopub/oai||rdpubuel@uel.br1980-511X1980-511Xopendoar:2017-03-16T16:44:22Revista do Direito Público - Universidade Estadual de Londrina (UEL)false
dc.title.none.fl_str_mv The tax planning and the paradigms of the state of right and the democracy state of right
O planejamento tributário e os paradigmas do estado de direito e do estado democrático
title The tax planning and the paradigms of the state of right and the democracy state of right
spellingShingle The tax planning and the paradigms of the state of right and the democracy state of right
Pietro, Estevan
State of Right
Democracy State of Right
Tax planning
Tax avoidance
Tax evasion
Contributive capacity
Legality.
title_short The tax planning and the paradigms of the state of right and the democracy state of right
title_full The tax planning and the paradigms of the state of right and the democracy state of right
title_fullStr The tax planning and the paradigms of the state of right and the democracy state of right
title_full_unstemmed The tax planning and the paradigms of the state of right and the democracy state of right
title_sort The tax planning and the paradigms of the state of right and the democracy state of right
author Pietro, Estevan
author_facet Pietro, Estevan
Bassoli, Marlene Kempfer
author_role author
author2 Bassoli, Marlene Kempfer
author2_role author
dc.contributor.author.fl_str_mv Pietro, Estevan
Bassoli, Marlene Kempfer
dc.subject.por.fl_str_mv State of Right
Democracy State of Right
Tax planning
Tax avoidance
Tax evasion
Contributive capacity
Legality.
topic State of Right
Democracy State of Right
Tax planning
Tax avoidance
Tax evasion
Contributive capacity
Legality.
description This article examines the philosophical and political parameters of the Social and Liberal States, seeing their respective ideologies and directs them to the topic of tax planning. This paper indicates distinctions between the figure of avoidance and tax evasion, by thinking about some types of principles that guide the Brazilian tax planning law. This right should be recognized for having the grounds of the Federal Constitution which enshrines achievements of the Liberal State and its State of Rigth and the Welfare State and it’s Democracy State of Right.
publishDate 2010
dc.date.none.fl_str_mv 2010-07-15
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo avaliado pelos Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7577
10.5433/1980-511X.2010v5n1p217
url https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7577
identifier_str_mv 10.5433/1980-511X.2010v5n1p217
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7577/6662
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 Estadual de Londrina
publisher.none.fl_str_mv Universidade Estadual de Londrina
dc.source.none.fl_str_mv Revista do Direito Público; v. 5 n. 1 (2010); 217-232
1980-511X
reponame:Revista do Direito Público
instname:Universidade Estadual de Londrina (UEL)
instacron:UEL
instname_str Universidade Estadual de Londrina (UEL)
instacron_str UEL
institution UEL
reponame_str Revista do Direito Público
collection Revista do Direito Público
repository.name.fl_str_mv Revista do Direito Público - Universidade Estadual de Londrina (UEL)
repository.mail.fl_str_mv ||rdpubuel@uel.br
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