Tributação dos atos ilícitos
| Autor(a) principal: | |
|---|---|
| Data de Publicação: | 2020 |
| Tipo de documento: | Trabalho de conclusão de curso |
| Idioma: | por |
| Título da fonte: | Biblioteca Digital de Teses e Dissertações do Mackenzie |
| Texto Completo: | https://dspace.mackenzie.br/handle/10899/29666 |
Resumo: | Trabalho indicado ao Prêmio TCC |
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Sampaio, Izabella Letícia RodriguesSabbag, Eduardo de MoraesMessa, Ana FláviaNohara, Irene Patrícia2022-07-05T21:07:47Z2022-07-05T21:07:47Z2020-12Trabalho indicado ao Prêmio TCCO presente estudo trata de averiguar a viabilidade de se tributar um fato jurídico tributário que tenha sido praticado com a utilização de meios ilícitos, de modo que a ilicitude não contamine o fato, podendo, assim, ser desconsiderada para fins fiscais. Em outras palavras, analisar-se-á a viabilidade de "tributar-se ‘apesar’ do ilícito"1 . Por anos, a jurisprudência e a doutrina está dividida entre a tributação ou não dos atos ilícitos, diante da suposta antinomia com artigo 3º do Código de Tributário Nacional, imoralidade em se tributar algo que o Estado prevê em outras legislações como proibido, entre outros argumentos. Diante da existência de uma gama de teses a favor e contra, será demonstrado a possibilidade de tributação de atos ilícitos, seja através do IR, seja através do ISS, por exemplo, desde que observada determinadas condições, como os rendimentos e proventos não terem sido submetidos ao confisco.This study deals with the feasibility of taxing a legal tax fact that has been practiced with the use of illicit means, so that the illegality does not contaminate the fact, and can therefore be disregarded for tax purposes. In other words, the feasibility of "taxing yourself" despite "the illicit" will be analyzed. For years, jurisprudence and doctrine has been divided between the taxation or not of illicit acts, given the alleged antinomy with article 3 of the National Tax Code (“CTN”), immorality in taxing something that the government provides for in other legislation as prohibited, among other arguments. In view of this range of theses for and against, the possibility of taxing illegal acts will be demonstrated, either through the IR or through the ISS, for example, provided certain conditions are observed, such as income and earnings not having been subject to confiscation.Textohttps://dspace.mackenzie.br/handle/10899/29666Universidade Presbiteriana MackenzieUPMBrasilFaculdade de Direito (FD)Attribution-NonCommercial-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nc-nd/3.0/br/info:eu-repo/semantics/openAccessilicitudeprincípio do Non OlettributaçãoimpostosillicitnessNon Olet principleassessmenttaxesTributação dos atos ilícitosinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesisporreponame:Biblioteca Digital de Teses e Dissertações do Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEORIGINALIZABELLA LETICIA RODRIGUES SAMPAIO.pdfIZABELLA LETICIA RODRIGUES SAMPAIO.pdfapplication/pdf597335https://dspace.mackenzie.br/bitstreams/854b0d4d-b574-4f32-9bef-ed1f7e274b00/downloadb9b79e8c977dd6b94cc21c7eb536e1cdMD51CC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; 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| dc.title.pt_BR.fl_str_mv |
Tributação dos atos ilícitos |
| title |
Tributação dos atos ilícitos |
| spellingShingle |
Tributação dos atos ilícitos Sampaio, Izabella Letícia Rodrigues ilicitude princípio do Non Olet tributação impostos illicitness Non Olet principle assessment taxes |
| title_short |
Tributação dos atos ilícitos |
| title_full |
Tributação dos atos ilícitos |
| title_fullStr |
Tributação dos atos ilícitos |
| title_full_unstemmed |
Tributação dos atos ilícitos |
| title_sort |
Tributação dos atos ilícitos |
| author |
Sampaio, Izabella Letícia Rodrigues |
| author_facet |
Sampaio, Izabella Letícia Rodrigues |
| author_role |
author |
| dc.contributor.author.fl_str_mv |
Sampaio, Izabella Letícia Rodrigues |
| dc.contributor.advisor1.fl_str_mv |
Sabbag, Eduardo de Moraes |
| dc.contributor.referee1.fl_str_mv |
Messa, Ana Flávia Nohara, Irene Patrícia |
| contributor_str_mv |
Sabbag, Eduardo de Moraes Messa, Ana Flávia Nohara, Irene Patrícia |
| dc.subject.por.fl_str_mv |
ilicitude princípio do Non Olet tributação impostos illicitness Non Olet principle assessment taxes |
| topic |
ilicitude princípio do Non Olet tributação impostos illicitness Non Olet principle assessment taxes |
| description |
Trabalho indicado ao Prêmio TCC |
| publishDate |
2020 |
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2020-12 |
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2022-07-05T21:07:47Z |
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2022-07-05T21:07:47Z |
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por |
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