O aspecto quantitativo das taxas
Autor(a) principal: | |
---|---|
Data de Publicação: | 2019 |
Outros Autores: | |
Tipo de documento: | Tese |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UERJ |
Texto Completo: | http://www.bdtd.uerj.br/handle/1/17541 |
Resumo: | The aim of this dissertation is to analyze the quantitative aspect of fees charged by public entities (specifically the ones that have the nature of taxes according to the Brazilian Law). The following hypotheses have been confirmed: (i) The cost incurred by the public entity is the tax base and a legal limitation for the levy; (ii) the amount charged must indicate that the global cost has been shared among all taxpayers; (iii) state cost, as the tax base, must be referred to in the statue that stipulates the levy. The starting point is the development of fees as having the nature of taxes in Brazilian Law, from the first formulations to the current statutory scenario. Afterwards, the main features of the triggering event of fees as taxes are analyzed, considering that the law distinguishes between two types of fees: those charged in the event of services and those charged due to administrative control or inspection. Then, the study goes over the base and rates of fees, as to reach the concept of what is called state cost and to state how such cost must be outlined in statutes. After that, the main taxation principles are analyzed in order to define how they relate to fees, especially in the quantitative perspective. After investigating the limitations of taxation with non-fiscal purposes and confirming the inexistence of destination for the revenue raised from fees, some specific fees are analyzed, as to clarify that a stricter control of their base is recommended |
id |
UERJ_09af21020f1816b98c5a7650d2b81e05 |
---|---|
oai_identifier_str |
oai:www.bdtd.uerj.br:1/17541 |
network_acronym_str |
UERJ |
network_name_str |
Biblioteca Digital de Teses e Dissertações da UERJ |
repository_id_str |
2903 |
spelling |
Gomes, Marcus Liviohttp://lattes.cnpq.br/6210884573719098Queiroz, Luís Cesar Souza dehttp://lattes.cnpq.br/6071824583193771Campos, Carlos Alexandre de Azevedohttp://lattes.cnpq.br/5345378267768267Maneira, Eduardohttp://lattes.cnpq.br/0181572260851691Barreto, Paulo Ayreshttp://lattes.cnpq.br/3814342345104637http://lattes.cnpq.br/5329475386994217Lessa, Donovan Mazzadonovan@maneira.adv.br2022-04-12T14:36:46Z2019-02-19LESSA, Donovan Mazza. O aspecto quantitativo das taxas. 2019. 355 f. Tese (Doutorado em Direito) - Faculdade de Direito, Universidade do Estado do Rio de Janeiro, Rio de Janeiro, 2019.http://www.bdtd.uerj.br/handle/1/17541The aim of this dissertation is to analyze the quantitative aspect of fees charged by public entities (specifically the ones that have the nature of taxes according to the Brazilian Law). The following hypotheses have been confirmed: (i) The cost incurred by the public entity is the tax base and a legal limitation for the levy; (ii) the amount charged must indicate that the global cost has been shared among all taxpayers; (iii) state cost, as the tax base, must be referred to in the statue that stipulates the levy. The starting point is the development of fees as having the nature of taxes in Brazilian Law, from the first formulations to the current statutory scenario. Afterwards, the main features of the triggering event of fees as taxes are analyzed, considering that the law distinguishes between two types of fees: those charged in the event of services and those charged due to administrative control or inspection. Then, the study goes over the base and rates of fees, as to reach the concept of what is called state cost and to state how such cost must be outlined in statutes. After that, the main taxation principles are analyzed in order to define how they relate to fees, especially in the quantitative perspective. After investigating the limitations of taxation with non-fiscal purposes and confirming the inexistence of destination for the revenue raised from fees, some specific fees are analyzed, as to clarify that a stricter control of their base is recommendedA proposta deste trabalho é examinar o aspecto quantitativo das taxas no direito brasileiro. Em especial, o estudo confirma as seguintes hipóteses: (i) o custo estatal é a base de cálculo do tributo e, ainda, um limite jurídico à exação; (ii) o valor da taxa deve representar a partilha do custo global da atividade estatal entre os contribuintes do tributo; (iii) o custo estatal, enquanto base de cálculo do tributo, deve estar integrado à norma instituidora da taxa. O ponto de partida é o exame da evolução da taxa como espécie tributária, desde as formulações das ciências das finanças até o atual cenário legislativo sobre o tema. Posteriormente, é feita a análise das características gerais do fato gerador da taxa, pondo especial relevo na distinção entre as taxas de polícia e as taxas de serviço. Em seguida, o estudo percorre a base de cálculo e a alíquota das taxas, prosseguindo para o exame daquilo que deve ser entendido como custo estatal e o modo como ele deve estar discriminado na lei. Posteriormente, é feito um exame dos princípios constitucionais tributários e do modo como eles se relacionam com a taxa, especialmente no que se refere ao seu aspecto quantitativo. Após examinar os limites da extrafiscalidade no tributo e confirmar a inexistência de vinculação da receita auferida com as taxas, é feita a análise concreta de algumas taxas, com a finalidade de demonstrar a necessidade de haver maior controle sobre a base de cálculo desse tributoSubmitted by Marcela CCS/C (bdtdccsc@gmail.com) on 2022-04-12T14:36:46Z No. of bitstreams: 1 Tese - Donovan Mazza Lessa - 2019 - Completa.pdf: 3592536 bytes, checksum: 732072fa1a12fb490599179ec68bc570 (MD5)Made available in DSpace on 2022-04-12T14:36:46Z (GMT). No. of bitstreams: 1 Tese - Donovan Mazza Lessa - 2019 - Completa.pdf: 3592536 bytes, checksum: 732072fa1a12fb490599179ec68bc570 (MD5) Previous issue date: 2019-02-19application/pdfporUniversidade do Estado do Rio de JaneiroPrograma de Pós-Graduação em DireitoUERJBrasilCentro de Ciências Sociais::Faculdade de DireitoFeesTaxTax BaseState CostTaxaBase de CálculoCusto EstatalCIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PRIVADO::DIREITO COMERCIALO aspecto quantitativo das taxasQuantitative aspect of taxes in Brazilinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UERJinstname:Universidade do Estado do Rio de Janeiro (UERJ)instacron:UERJORIGINALTese - Donovan Mazza Lessa - 2019 - Completa.pdfTese - Donovan Mazza Lessa - 2019 - Completa.pdfapplication/pdf3592536http://www.bdtd.uerj.br/bitstream/1/17541/2/Tese+-+Donovan+Mazza+Lessa+-+2019+-+Completa.pdf732072fa1a12fb490599179ec68bc570MD52LICENSElicense.txtlicense.txttext/plain; charset=utf-82123http://www.bdtd.uerj.br/bitstream/1/17541/1/license.txte5502652da718045d7fcd832b79fca29MD511/175412024-02-27 13:52:31.231oai:www.bdtd.uerj.br:1/17541Tk9UQTogTElDRU7Dh0EgUkVERSBTSVJJVVMKRXN0YSBsaWNlbsOnYSBkZSBleGVtcGxvIMOpIGZvcm5lY2lkYSBhcGVuYXMgcGFyYSBmaW5zIGluZm9ybWF0aXZvcy4KCkxJQ0VOw4dBIERFIERJU1RSSUJVScOHw4NPIE7Dg08tRVhDTFVTSVZBCgpDb20gYSBhcHJlc2VudGHDp8OjbyBkZXN0YSBsaWNlbsOnYSwgdm9jw6ogKG8gYXV0b3IgKGVzKSBvdSBvIHRpdHVsYXIgZG9zIGRpcmVpdG9zIGRlIGF1dG9yKSBjb25jZWRlIMOgIFVuaXZlcnNpZGFkZSAKZG8gRXN0YWRvIGRvIFJpbyBkZSBKYW5laXJvIChVRVJKKSBvIGRpcmVpdG8gbsOjby1leGNsdXNpdm8gZGUgcmVwcm9kdXppciwgIHRyYWR1emlyIChjb25mb3JtZSBkZWZpbmlkbyBhYmFpeG8pLCBlL291IApkaXN0cmlidWlyIGEgc3VhIHRlc2Ugb3UgZGlzc2VydGHDp8OjbyAoaW5jbHVpbmRvIG8gcmVzdW1vKSBwb3IgdG9kbyBvIG11bmRvIG5vIGZvcm1hdG8gaW1wcmVzc28gZSBlbGV0csO0bmljbyBlIAplbSBxdWFscXVlciBtZWlvLCBpbmNsdWluZG8gb3MgZm9ybWF0b3Mgw6F1ZGlvIG91IHbDrWRlby4KClZvY8OqIGNvbmNvcmRhIHF1ZSBhIFVFUkogcG9kZSwgc2VtIGFsdGVyYXIgbyBjb250ZcO6ZG8sIHRyYW5zcG9yIGEgc3VhIHRlc2Ugb3UgZGlzc2VydGHDp8OjbyAKcGFyYSBxdWFscXVlciBtZWlvIG91IGZvcm1hdG8gcGFyYSBmaW5zIGRlIHByZXNlcnZhw6fDo28uCgpWb2PDqiB0YW1iw6ltIGNvbmNvcmRhIHF1ZSBhIFVFUkogcG9kZSBtYW50ZXIgbWFpcyBkZSB1bWEgY8OzcGlhIGEgc3VhIHRlc2Ugb3UgCmRpc3NlcnRhw6fDo28gcGFyYSBmaW5zIGRlIHNlZ3VyYW7Dp2EsIGJhY2stdXAgZSBwcmVzZXJ2YcOnw6NvLgoKVm9jw6ogZGVjbGFyYSBxdWUgYSBzdWEgdGVzZSBvdSBkaXNzZXJ0YcOnw6NvIMOpIG9yaWdpbmFsIGUgcXVlIHZvY8OqIHRlbSBvIHBvZGVyIGRlIGNvbmNlZGVyIG9zIGRpcmVpdG9zIGNvbnRpZG9zIApuZXN0YSBsaWNlbsOnYS4gVm9jw6ogdGFtYsOpbSBkZWNsYXJhIHF1ZSBvIGRlcMOzc2l0byBkYSBzdWEgdGVzZSBvdSBkaXNzZXJ0YcOnw6NvIG7Do28sIHF1ZSBzZWphIGRlIHNldSAKY29uaGVjaW1lbnRvLCBpbmZyaW5nZSBkaXJlaXRvcyBhdXRvcmFpcyBkZSBuaW5ndcOpbS4KCkNhc28gYSBzdWEgdGVzZSBvdSBkaXNzZXJ0YcOnw6NvIGNvbnRlbmhhIG1hdGVyaWFsIHF1ZSB2b2PDqiBuw6NvIHBvc3N1aSBhIHRpdHVsYXJpZGFkZSBkb3MgZGlyZWl0b3MgYXV0b3JhaXMsIHZvY8OqIApkZWNsYXJhIHF1ZSBvYnRldmUgYSBwZXJtaXNzw6NvIGlycmVzdHJpdGEgZG8gZGV0ZW50b3IgZG9zIGRpcmVpdG9zIGF1dG9yYWlzIHBhcmEgY29uY2VkZXIgw6AgVUVSSiBvcyBkaXJlaXRvcyBhcHJlc2VudGFkb3MgbmVzdGEgbGljZW7Dp2EsIGUgcXVlIGVzc2UgbWF0ZXJpYWwgZGUgcHJvcHJpZWRhZGUgZGUgdGVyY2Vpcm9zIGVzdMOhIGNsYXJhbWVudGUgCmlkZW50aWZpY2FkbyBlIHJlY29uaGVjaWRvIG5vIHRleHRvIG91IG5vIGNvbnRlw7pkbyBkYSB0ZXNlIG91IGRpc3NlcnRhw6fDo28gb3JhIGRlcG9zaXRhZGEuCgpDQVNPIEEgVEVTRSBPVSBESVNTRVJUQcOHw4NPIE9SQSBERVBPU0lUQURBIFRFTkhBIFNJRE8gUkVTVUxUQURPIERFIFVNIFBBVFJPQ8ONTklPIE9VIApBUE9JTyBERSBVTUEgQUfDik5DSUEgREUgRk9NRU5UTyBPVSBPVVRSTyBPUkdBTklTTU8gUVVFIE7Dg08gU0VKQSBFU1RBClVOSVZFUlNJREFERSwgVk9Dw4ogREVDTEFSQSBRVUUgUkVTUEVJVE9VIFRPRE9TIEUgUVVBSVNRVUVSIERJUkVJVE9TIERFIFJFVklTw4NPIENPTU8gClRBTULDiU0gQVMgREVNQUlTIE9CUklHQcOHw5VFUyBFWElHSURBUyBQT1IgQ09OVFJBVE8gT1UgQUNPUkRPLgoKQSBVbml2ZXJzaWRhZGUgZG8gRXN0YWRvIGRvIFJpbyBkZSBKYW5laXJvIChVRVJKKSBzZSBjb21wcm9tZXRlIGEgaWRlbnRpZmljYXIgY2xhcmFtZW50ZSBvIHNldSBub21lIChzKSBvdSBvKHMpIG5vbWUocykgZG8ocykgCmRldGVudG9yKGVzKSBkb3MgZGlyZWl0b3MgYXV0b3JhaXMgZGEgdGVzZSBvdSBkaXNzZXJ0YcOnw6NvLCBlIG7Do28gZmFyw6EgcXVhbHF1ZXIgYWx0ZXJhw6fDo28sIGFsw6ltIGRhcXVlbGFzIApjb25jZWRpZGFzIHBvciBlc3RhIGxpY2Vuw6dhLgo=Biblioteca Digital de Teses e Dissertaçõeshttp://www.bdtd.uerj.br/PUBhttps://www.bdtd.uerj.br:8443/oai/requestbdtd.suporte@uerj.bropendoar:29032024-02-27T16:52:31Biblioteca Digital de Teses e Dissertações da UERJ - Universidade do Estado do Rio de Janeiro (UERJ)false |
dc.title.por.fl_str_mv |
O aspecto quantitativo das taxas |
dc.title.alternative.eng.fl_str_mv |
Quantitative aspect of taxes in Brazil |
title |
O aspecto quantitativo das taxas |
spellingShingle |
O aspecto quantitativo das taxas Lessa, Donovan Mazza Fees Tax Tax Base State Cost Taxa Base de Cálculo Custo Estatal CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PRIVADO::DIREITO COMERCIAL |
title_short |
O aspecto quantitativo das taxas |
title_full |
O aspecto quantitativo das taxas |
title_fullStr |
O aspecto quantitativo das taxas |
title_full_unstemmed |
O aspecto quantitativo das taxas |
title_sort |
O aspecto quantitativo das taxas |
author |
Lessa, Donovan Mazza |
author_facet |
Lessa, Donovan Mazza donovan@maneira.adv.br |
author_role |
author |
author2 |
donovan@maneira.adv.br |
author2_role |
author |
dc.contributor.advisor1.fl_str_mv |
Gomes, Marcus Livio |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/6210884573719098 |
dc.contributor.referee1.fl_str_mv |
Queiroz, Luís Cesar Souza de |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/6071824583193771 |
dc.contributor.referee2.fl_str_mv |
Campos, Carlos Alexandre de Azevedo |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/5345378267768267 |
dc.contributor.referee3.fl_str_mv |
Maneira, Eduardo |
dc.contributor.referee3Lattes.fl_str_mv |
http://lattes.cnpq.br/0181572260851691 |
dc.contributor.referee4.fl_str_mv |
Barreto, Paulo Ayres |
dc.contributor.referee4Lattes.fl_str_mv |
http://lattes.cnpq.br/3814342345104637 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/5329475386994217 |
dc.contributor.author.fl_str_mv |
Lessa, Donovan Mazza donovan@maneira.adv.br |
contributor_str_mv |
Gomes, Marcus Livio Queiroz, Luís Cesar Souza de Campos, Carlos Alexandre de Azevedo Maneira, Eduardo Barreto, Paulo Ayres |
dc.subject.eng.fl_str_mv |
Fees Tax Tax Base State Cost |
topic |
Fees Tax Tax Base State Cost Taxa Base de Cálculo Custo Estatal CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PRIVADO::DIREITO COMERCIAL |
dc.subject.por.fl_str_mv |
Taxa Base de Cálculo Custo Estatal |
dc.subject.cnpq.fl_str_mv |
CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PRIVADO::DIREITO COMERCIAL |
description |
The aim of this dissertation is to analyze the quantitative aspect of fees charged by public entities (specifically the ones that have the nature of taxes according to the Brazilian Law). The following hypotheses have been confirmed: (i) The cost incurred by the public entity is the tax base and a legal limitation for the levy; (ii) the amount charged must indicate that the global cost has been shared among all taxpayers; (iii) state cost, as the tax base, must be referred to in the statue that stipulates the levy. The starting point is the development of fees as having the nature of taxes in Brazilian Law, from the first formulations to the current statutory scenario. Afterwards, the main features of the triggering event of fees as taxes are analyzed, considering that the law distinguishes between two types of fees: those charged in the event of services and those charged due to administrative control or inspection. Then, the study goes over the base and rates of fees, as to reach the concept of what is called state cost and to state how such cost must be outlined in statutes. After that, the main taxation principles are analyzed in order to define how they relate to fees, especially in the quantitative perspective. After investigating the limitations of taxation with non-fiscal purposes and confirming the inexistence of destination for the revenue raised from fees, some specific fees are analyzed, as to clarify that a stricter control of their base is recommended |
publishDate |
2019 |
dc.date.issued.fl_str_mv |
2019-02-19 |
dc.date.accessioned.fl_str_mv |
2022-04-12T14:36:46Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/doctoralThesis |
format |
doctoralThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
LESSA, Donovan Mazza. O aspecto quantitativo das taxas. 2019. 355 f. Tese (Doutorado em Direito) - Faculdade de Direito, Universidade do Estado do Rio de Janeiro, Rio de Janeiro, 2019. |
dc.identifier.uri.fl_str_mv |
http://www.bdtd.uerj.br/handle/1/17541 |
identifier_str_mv |
LESSA, Donovan Mazza. O aspecto quantitativo das taxas. 2019. 355 f. Tese (Doutorado em Direito) - Faculdade de Direito, Universidade do Estado do Rio de Janeiro, Rio de Janeiro, 2019. |
url |
http://www.bdtd.uerj.br/handle/1/17541 |
dc.language.iso.fl_str_mv |
por |
language |
por |
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 do Estado do Rio de Janeiro |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Direito |
dc.publisher.initials.fl_str_mv |
UERJ |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Centro de Ciências Sociais::Faculdade de Direito |
publisher.none.fl_str_mv |
Universidade do Estado do Rio de Janeiro |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da UERJ instname:Universidade do Estado do Rio de Janeiro (UERJ) instacron:UERJ |
instname_str |
Universidade do Estado do Rio de Janeiro (UERJ) |
instacron_str |
UERJ |
institution |
UERJ |
reponame_str |
Biblioteca Digital de Teses e Dissertações da UERJ |
collection |
Biblioteca Digital de Teses e Dissertações da UERJ |
bitstream.url.fl_str_mv |
http://www.bdtd.uerj.br/bitstream/1/17541/2/Tese+-+Donovan+Mazza+Lessa+-+2019+-+Completa.pdf http://www.bdtd.uerj.br/bitstream/1/17541/1/license.txt |
bitstream.checksum.fl_str_mv |
732072fa1a12fb490599179ec68bc570 e5502652da718045d7fcd832b79fca29 |
bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 |
repository.name.fl_str_mv |
Biblioteca Digital de Teses e Dissertações da UERJ - Universidade do Estado do Rio de Janeiro (UERJ) |
repository.mail.fl_str_mv |
bdtd.suporte@uerj.br |
_version_ |
1792352357150883840 |