Federalismo fiscal e as taxas de fiscalização das atividades de mineração, potencial hidroelétrico, petróleo e gás

• Autor(a) principal: Resende, Gabriel Gervason
• Data de Publicação: 2017
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/9434
• topic: Tax; Sectorial inspection fee; Tax principles; Royalties; Fiscal federalismo; Economic consequences; Taxa; Taxa de Fiscalização Setorial; Princípios Tributários; Royalties; Federalismo Fiscal; Reflexos Econômicos; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The present study has as its scope the study of fiscal federalism and sectoral rates, more precisely of the fiscalization rates focused on mining, hydroelectric, oil and gas activities. The possibility of imposing these rates by subnational entities will be discussed, collating current practical examples and their discussions in the context of the Abstract Control of Constitutionality, in view of Direct Constitutional Actions already proposed in the face of state laws that instituted rates of Mining operations.Such analysis will mainly relate to the constitutional legislative and administrative jurisdiction and the consequence of tax jurisdiction of police power rates. In addition, on this aspect, the distinction between supervisory power and police power will be analyzed.Fiscal federalism will also be studied, from its centralizing or decentralizing movements to the precedence and consequences of dealing with unconstitutional tax exonerations.