Materiality legal tax standard rate resulting from exercise of police power: the need for effective state action

• Autor(a) principal: Machado, Sara Dinardi
• Data de Publicação: 2007
• Outros Autores: Oliveira, Thiago Vieira Mathias de
• 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/11477
• topic: Taxa; Poder de polícia; Regra matriz de incidência fiscal; Hipótese tributária; Critério material.

Analyzes the phenomenon of taxation on the constitutional principles that inform the Brazilian State. Reports the definition of the Federal Constitution of tax species and their respective legal regimes, exposing differences doctrinal thereon. It makes clear that one can not confuse the classification taxes with the need for linkage of tax revenues. Breaketh the criterion impact hypothesis material police rate analyzes the significance the word police, pointing out the differences between the police power in order broad and narrow sense. Stresses the doctrinal disagreement about need for effective state action to characterize the material criterion tax hypothesis police rate. Points to the need for conclusions effective state action to give rise to the collection of the police rate and need for this characterization is performed on the basis of principle legality.