Fiscal Justice, Fiscal Peace and Republican Obligations: A Brief Analysis of the Supreme Federal Tribunal’s tax law jurisprudence

Detalhes bibliográficos
Autor(a) principal: Alves Júnior, Luís Carlos Martins
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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spelling 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
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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
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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
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instname_str Centro de Ensino de Brasília (UNICEUB)
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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)
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