NON-CONSTITUTIONAL FISCAL BENEFITS AND ECONOMICAL AND JURIDICAL CONSEQUENCES

Detalhes bibliográficos
Autor(a) principal: Maciel, Lucas Pires
Data de Publicação: 2018
Outros Autores: Rossignoli, Marisa
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Jurídica Cesumar - Mestrado (Online)
Texto Completo: https://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/6801
Resumo: Current paper analyzes the juridical and economic effects when the Higher Courts declares non-constitutional a fiscal benefit. In the first place, Law and Economy are the two sciences that intervene in current issue. They are independent sciences in their own right, but closely relatedly due to interdisciplinarity. The extra-fiscality of taxes and their importance in the economy are discussed, through the right to development and the characteristics that should guide extra-fiscality. Fiscal benefits are ways that enhance the economy and the means used by tax authorities to unburden the economy. The juridical and economic effects of benefits which were declared unconstitutional were presented and the possibility that the tax authority demands the principal plus fine from contributors benefitted were underscored. The deductive method with bibliographical research work was employed.
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spelling NON-CONSTITUTIONAL FISCAL BENEFITS AND ECONOMICAL AND JURIDICAL CONSEQUENCESBENEFICIOS FISCALES DECLARADOS INCONSTITUCIONALES Y LOS REFLEJOS ECONÓMICOS Y JURÍDICOSBENEFÍCIOS FISCAIS DECLARADOS INCONSTITUCIONAIS E OS REFLEXOS ECONÔMICOS E JURÍDICOSFiscal benefitsLawEconomyExtra-fiscalNon-constitutionalityBeneficio FiscalDerechoEconomíaExtra-fiscalidadInconstitucionalidad.Benefício FiscalDireitoEconomiaExtrafiscalidadeInconstitucionalidade.Current paper analyzes the juridical and economic effects when the Higher Courts declares non-constitutional a fiscal benefit. In the first place, Law and Economy are the two sciences that intervene in current issue. They are independent sciences in their own right, but closely relatedly due to interdisciplinarity. The extra-fiscality of taxes and their importance in the economy are discussed, through the right to development and the characteristics that should guide extra-fiscality. Fiscal benefits are ways that enhance the economy and the means used by tax authorities to unburden the economy. The juridical and economic effects of benefits which were declared unconstitutional were presented and the possibility that the tax authority demands the principal plus fine from contributors benefitted were underscored. The deductive method with bibliographical research work was employed.En el artículo se tiene como objetivo estudiar los efectos jurídicos y económicos en la ocasión en que el Supremo Tribunal Federal declara un beneficio fiscal inconstitucional. Para la realización del estudio se empezó enunciando las ciencias que interfieren en el presente caso, el Derecho y la Economía. Se verificó que son ciencias independientes en sus méritos, pero con íntima relación, puesto su interdisciplinaridad. Se trató sobre la extra-fiscalidad de los tributos y su importancia en la economía. Se abordó el Derecho a Desarrollo y las características que deben nortear esa extra-fiscalidad. Además, se trató de los beneficios fiscales, como forma de incentivar la economía y los medios utilizados por los entes tributantes para exoneración tributaria. Presentó los efectos jurídicos y económicos de beneficios declarados inconstitucionales y enfatizando la posibilidad o no del fisco exigir el principal y multa de los contribuyentes que gozaron de esos beneficios considerados inconstitucionales. Para elaboración del artículo se utilizó el método deductivo con investigaciones bibliográficas.O artigo tem como escopo estudar os efeitos jurídicos e econômicos na ocasião em que o Supremo Tribunal Federal declara um benefício fiscal inconstitucional. Para a realização do estudo iniciou-se enunciando as ciências que interferem no presente caso, o Direito e a Economia. Viu-se que são ciências independentes nos seus méritos, porém com íntima relação, haja vista a sua interdisciplinaridade. Tratou sobre a extrafiscalidade dos tributos e a sua importância na economia. Abordou o Direito ao Desenvolvimento e as características que devem nortear essa extrafiscalidade. Ademais, tratou dos benefícios fiscais, como forma de incentivar a economia e os meios utilizados pelos entes tributantes para desoneração tributária. Apresentou os efeitos jurídicos e econômicos de benefícios declarados inconstitucionais e enfatizando a possibilidade ou não de o fisco exigir o principal e multa dos contribuintes que gozaram desses benefícios considerados inconstitucionais. Para elaboração do artigo utilizou-se o método dedutivo com pesquisas bibliográficas.Universidade Cesumar - UniCesumar2018-12-05info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfapplication/vnd.openxmlformats-officedocument.wordprocessingml.documenthttps://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/680110.17765/2176-9184.2018v18n3p649-670Revista Jurídica Cesumar - Mestrado; v. 18 n. 3 (2018): set./dez.; 649-6702176-91841677-6402reponame:Revista Jurídica Cesumar - Mestrado (Online)instname:Centro Universitário de Maringá (UNICESUMAR)instacron:UNICESUporhttps://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/6801/3315https://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/6801/5800Maciel, Lucas PiresRossignoli, Marisainfo:eu-repo/semantics/openAccess2020-10-20T17:47:34Zoai:ojs.pkp.sfu.ca:article/6801Revistahttp://periodicos.unicesumar.edu.br/index.php/revjuridicaPRIhttp://periodicos.unicesumar.edu.br/index.php/revjuridica/oai||naep@unicesumar.edu.br2176-91841677-6402opendoar:2020-10-20T17:47:34Revista Jurídica Cesumar - Mestrado (Online) - Centro Universitário de Maringá (UNICESUMAR)false
dc.title.none.fl_str_mv NON-CONSTITUTIONAL FISCAL BENEFITS AND ECONOMICAL AND JURIDICAL CONSEQUENCES
BENEFICIOS FISCALES DECLARADOS INCONSTITUCIONALES Y LOS REFLEJOS ECONÓMICOS Y JURÍDICOS
BENEFÍCIOS FISCAIS DECLARADOS INCONSTITUCIONAIS E OS REFLEXOS ECONÔMICOS E JURÍDICOS
title NON-CONSTITUTIONAL FISCAL BENEFITS AND ECONOMICAL AND JURIDICAL CONSEQUENCES
spellingShingle NON-CONSTITUTIONAL FISCAL BENEFITS AND ECONOMICAL AND JURIDICAL CONSEQUENCES
Maciel, Lucas Pires
Fiscal benefits
Law
Economy
Extra-fiscal
Non-constitutionality
Beneficio Fiscal
Derecho
Economía
Extra-fiscalidad
Inconstitucionalidad.
Benefício Fiscal
Direito
Economia
Extrafiscalidade
Inconstitucionalidade.
title_short NON-CONSTITUTIONAL FISCAL BENEFITS AND ECONOMICAL AND JURIDICAL CONSEQUENCES
title_full NON-CONSTITUTIONAL FISCAL BENEFITS AND ECONOMICAL AND JURIDICAL CONSEQUENCES
title_fullStr NON-CONSTITUTIONAL FISCAL BENEFITS AND ECONOMICAL AND JURIDICAL CONSEQUENCES
title_full_unstemmed NON-CONSTITUTIONAL FISCAL BENEFITS AND ECONOMICAL AND JURIDICAL CONSEQUENCES
title_sort NON-CONSTITUTIONAL FISCAL BENEFITS AND ECONOMICAL AND JURIDICAL CONSEQUENCES
author Maciel, Lucas Pires
author_facet Maciel, Lucas Pires
Rossignoli, Marisa
author_role author
author2 Rossignoli, Marisa
author2_role author
dc.contributor.author.fl_str_mv Maciel, Lucas Pires
Rossignoli, Marisa
dc.subject.por.fl_str_mv Fiscal benefits
Law
Economy
Extra-fiscal
Non-constitutionality
Beneficio Fiscal
Derecho
Economía
Extra-fiscalidad
Inconstitucionalidad.
Benefício Fiscal
Direito
Economia
Extrafiscalidade
Inconstitucionalidade.
topic Fiscal benefits
Law
Economy
Extra-fiscal
Non-constitutionality
Beneficio Fiscal
Derecho
Economía
Extra-fiscalidad
Inconstitucionalidad.
Benefício Fiscal
Direito
Economia
Extrafiscalidade
Inconstitucionalidade.
description Current paper analyzes the juridical and economic effects when the Higher Courts declares non-constitutional a fiscal benefit. In the first place, Law and Economy are the two sciences that intervene in current issue. They are independent sciences in their own right, but closely relatedly due to interdisciplinarity. The extra-fiscality of taxes and their importance in the economy are discussed, through the right to development and the characteristics that should guide extra-fiscality. Fiscal benefits are ways that enhance the economy and the means used by tax authorities to unburden the economy. The juridical and economic effects of benefits which were declared unconstitutional were presented and the possibility that the tax authority demands the principal plus fine from contributors benefitted were underscored. The deductive method with bibliographical research work was employed.
publishDate 2018
dc.date.none.fl_str_mv 2018-12-05
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/6801
10.17765/2176-9184.2018v18n3p649-670
url https://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/6801
identifier_str_mv 10.17765/2176-9184.2018v18n3p649-670
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/6801/3315
https://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/6801/5800
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/vnd.openxmlformats-officedocument.wordprocessingml.document
dc.publisher.none.fl_str_mv Universidade Cesumar - UniCesumar
publisher.none.fl_str_mv Universidade Cesumar - UniCesumar
dc.source.none.fl_str_mv Revista Jurídica Cesumar - Mestrado; v. 18 n. 3 (2018): set./dez.; 649-670
2176-9184
1677-6402
reponame:Revista Jurídica Cesumar - Mestrado (Online)
instname:Centro Universitário de Maringá (UNICESUMAR)
instacron:UNICESU
instname_str Centro Universitário de Maringá (UNICESUMAR)
instacron_str UNICESU
institution UNICESU
reponame_str Revista Jurídica Cesumar - Mestrado (Online)
collection Revista Jurídica Cesumar - Mestrado (Online)
repository.name.fl_str_mv Revista Jurídica Cesumar - Mestrado (Online) - Centro Universitário de Maringá (UNICESUMAR)
repository.mail.fl_str_mv ||naep@unicesumar.edu.br
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