As "contribuições" e a discriminação de rendas tributárias na federação brasileira

• Autor(a) principal: Machado Segundo, Hugo de Brito
• Data de Publicação: 2005
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/61567
• topic: Direito tributário

The purpose of this paper is to define the relationship between federal principIe and the contributory jurisdiction of the Federal Union for establishing contributions. With Brazilian law as the parameter, especially the Federal Constitution established in 1988, the federation model adopted in Brazil is examined, as well as the importance of the division of tributary income (attribution of jurisdiction and sharing of receipts) between the various federal entities for the effective presence of this form of State. From this examination, an analysis is made ofthe jurisdiction ofthe Federal Union to impose contributions, levies that, in principIe, do not have the product of their collection shared among the member states and municipalities, and also are not subject to a previously delimited scope of incidence, such as that which occurs with taxes. Considering that the main limit to tributary power within the scope of contributions is positive, consisting of the necessary application of levied resources to certain socially relevant ends, with the purpose of accomplishing fundamental rights of second and third degrees, an evaluation is made to determine up to what point the optimization of these social values can cloud federal principIes. Also examined is whether these values, or social objectives, are really being optimized with the contributions institution or whether this kind of contribution is only being used as a way of cheating the distribution of tributary income outlined in the Constitution, especially in view of the "Desvinculação de Receitas da União - DRU" (Revenue Disentailment of the Union) included in the Transitory Constitutional 11 Provisions Act, to authorize that the amount collected with the contributions be applied to various ends that the institution and levying determine. Finally, a critical analysis is presented of the jurisprudence of the Federal Supreme Tribunal pertinent to the theme. In summary, the objective of the study is to provoke a re-examination of the subject, especially because the legal standard reality, in the light ofwhich the doctrine and jurisprudence appear concerning it, has changed appreciably in the last three lustrums.