Fiscal Justice, Fiscal Peace and Republican Obligations: A Brief Analysis of the Supreme Federal Tribunal’s tax law jurisprudence
Autor(a) principal: | |
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Data de Publicação: | 2014 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Brasileira de Políticas Públicas (Online) |
Texto Completo: | https://www.publicacoesacademicas.uniceub.br/RBPP/article/view/2354 |
Resumo: | This paper will be an analysis of the dynamics of Brazilian Supreme Court jurisprudence on tax matters, especially regarding issues of “Tax Justice” and “Peace Tax”, this understood as “safe legal and tax”. The purpose of this paper is to determine wheter the Court, in its adjucative practice has favored a legal and constitutional tax system fair and safe. It’s necessary verofy that the Court has dismissed the tax issues in strict obedience to the Constitution, without neglecting the needs of social and economic reality of Brazil. |
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Fiscal Justice, Fiscal Peace and Republican Obligations: A Brief Analysis of the Supreme Federal Tribunal’s tax law jurisprudenceJustiça fiscal, paz tributaria e obrigações republicanasThis paper will be an analysis of the dynamics of Brazilian Supreme Court jurisprudence on tax matters, especially regarding issues of “Tax Justice” and “Peace Tax”, this understood as “safe legal and tax”. The purpose of this paper is to determine wheter the Court, in its adjucative practice has favored a legal and constitutional tax system fair and safe. It’s necessary verofy that the Court has dismissed the tax issues in strict obedience to the Constitution, without neglecting the needs of social and economic reality of Brazil.Neste texto será feita uma análise da dinâmica jurisprudencial do Supremo Tribunal Federal em matéria tributária, especialmente no tocante aos temas da “justiça fiscal” e da “paz tributária”, esta também compreendida como “segurança jurídico-tributária”. A finalidade deste artigo visa verificar se o Tribunal, em sua prática judicante, tem favorecido a um sistema jurídico-constitucional tributário justo e seguro. É necessário verificar se a Corte tem julgado as questões tributárias em estrita obediência à Constituição, sem descurar das necessidades sociais e da realidade econômica do Brasil.UniCEUBAlves Júnior, Luís Carlos Martins2014-01-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.publicacoesacademicas.uniceub.br/RBPP/article/view/235410.5102/rbpp.v3i2.2354Brazilian Journal of Public Policy; v. 3, n. 2 (2013): Federalismo; 34-50Revista Brasileña de Políticas Públicas; v. 3, n. 2 (2013): Federalismo; 34-50Revista Brasileira de Políticas Públicas; v. 3, n. 2 (2013): Federalismo; 34-502236-16772179-8338reponame:Revista Brasileira de Políticas Públicas (Online)instname:Centro de Ensino de Brasília (UNICEUB)instacron:UNICEUBporhttps://www.publicacoesacademicas.uniceub.br/RBPP/article/view/2354/pdf_1info:eu-repo/semantics/openAccess2018-12-20T01:51:40Zoai:oai.uniceub.emnuvens.com.br:article/2354Revistahttp://www.publicacoesacademicas.uniceub.br/index.php/RBPPPRIhttps://www.publicacoesacademicas.uniceub.br/RBPP/oaiatendimento.seer@uniceub.br||rbppuniceub@gmail.com|| prisqua@gmail.com|| marcelodvarella@gmail.com2236-16772179-8338opendoar:2018-12-20T01:51:40Revista Brasileira de Políticas Públicas (Online) - Centro de Ensino de Brasília (UNICEUB)false |
dc.title.none.fl_str_mv |
Fiscal Justice, Fiscal Peace and Republican Obligations: A Brief Analysis of the Supreme Federal Tribunal’s tax law jurisprudence Justiça fiscal, paz tributaria e obrigações republicanas |
title |
Fiscal Justice, Fiscal Peace and Republican Obligations: A Brief Analysis of the Supreme Federal Tribunal’s tax law jurisprudence |
spellingShingle |
Fiscal Justice, Fiscal Peace and Republican Obligations: A Brief Analysis of the Supreme Federal Tribunal’s tax law jurisprudence Alves Júnior, Luís Carlos Martins |
title_short |
Fiscal Justice, Fiscal Peace and Republican Obligations: A Brief Analysis of the Supreme Federal Tribunal’s tax law jurisprudence |
title_full |
Fiscal Justice, Fiscal Peace and Republican Obligations: A Brief Analysis of the Supreme Federal Tribunal’s tax law jurisprudence |
title_fullStr |
Fiscal Justice, Fiscal Peace and Republican Obligations: A Brief Analysis of the Supreme Federal Tribunal’s tax law jurisprudence |
title_full_unstemmed |
Fiscal Justice, Fiscal Peace and Republican Obligations: A Brief Analysis of the Supreme Federal Tribunal’s tax law jurisprudence |
title_sort |
Fiscal Justice, Fiscal Peace and Republican Obligations: A Brief Analysis of the Supreme Federal Tribunal’s tax law jurisprudence |
author |
Alves Júnior, Luís Carlos Martins |
author_facet |
Alves Júnior, Luís Carlos Martins |
author_role |
author |
dc.contributor.none.fl_str_mv |
|
dc.contributor.author.fl_str_mv |
Alves Júnior, Luís Carlos Martins |
dc.subject.none.fl_str_mv |
|
description |
This paper will be an analysis of the dynamics of Brazilian Supreme Court jurisprudence on tax matters, especially regarding issues of “Tax Justice” and “Peace Tax”, this understood as “safe legal and tax”. The purpose of this paper is to determine wheter the Court, in its adjucative practice has favored a legal and constitutional tax system fair and safe. It’s necessary verofy that the Court has dismissed the tax issues in strict obedience to the Constitution, without neglecting the needs of social and economic reality of Brazil. |
publishDate |
2014 |
dc.date.none.fl_str_mv |
2014-01-18 |
dc.type.none.fl_str_mv |
|
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.publicacoesacademicas.uniceub.br/RBPP/article/view/2354 10.5102/rbpp.v3i2.2354 |
url |
https://www.publicacoesacademicas.uniceub.br/RBPP/article/view/2354 |
identifier_str_mv |
10.5102/rbpp.v3i2.2354 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://www.publicacoesacademicas.uniceub.br/RBPP/article/view/2354/pdf_1 |
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 |
UniCEUB |
publisher.none.fl_str_mv |
UniCEUB |
dc.source.none.fl_str_mv |
Brazilian Journal of Public Policy; v. 3, n. 2 (2013): Federalismo; 34-50 Revista Brasileña de Políticas Públicas; v. 3, n. 2 (2013): Federalismo; 34-50 Revista Brasileira de Políticas Públicas; v. 3, n. 2 (2013): Federalismo; 34-50 2236-1677 2179-8338 reponame:Revista Brasileira de Políticas Públicas (Online) instname:Centro de Ensino de Brasília (UNICEUB) instacron:UNICEUB |
instname_str |
Centro de Ensino de Brasília (UNICEUB) |
instacron_str |
UNICEUB |
institution |
UNICEUB |
reponame_str |
Revista Brasileira de Políticas Públicas (Online) |
collection |
Revista Brasileira de Políticas Públicas (Online) |
repository.name.fl_str_mv |
Revista Brasileira de Políticas Públicas (Online) - Centro de Ensino de Brasília (UNICEUB) |
repository.mail.fl_str_mv |
atendimento.seer@uniceub.br||rbppuniceub@gmail.com|| prisqua@gmail.com|| marcelodvarella@gmail.com |
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1798328491269160960 |