Detalhes bibliográficos
| Ano de defesa: |
2018 |
| Autor(a) principal: |
Panelli, Luiz Felipe da Rocha Azevedo
 |
| Orientador(a): |
Silva, Roberto Baptista Dias da |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Tese
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Direito
|
| Departamento: |
Faculdade de Direito
|
| País: |
Brasil
|
| Palavras-chave em Português: |
|
| Palavras-chave em Inglês: |
|
| Área do conhecimento CNPq: |
|
| Link de acesso: |
https://tede2.pucsp.br/handle/handle/21690
|
Resumo: |
This thesis deals with the issues regarding the tax system as a mechanism of equality. As is well known, the Brazilian tax system contains accentuated injustices, requiring some reforms to achieve a truly progressive taxation. The thesis, however, questions some consolidated points of Brazilian constitutional law and doctrine, such as the need for state intervention in most of the strategic sectors that lead to the development and the efficiency of the State in the management of public funds. Because of these questions, the thesis addresses the possibility of a constitutional system with a smaller, more limited goverment and a stronger presence of organized civil society, which are characteristic of more liberal and less statist legal systems. The hypotheses suggested are about the possibility and convenience of a constitutional system in which the State is not the main protagonist; there is also the hypothesis that state activity - which, by its nature, tends to grow continuously - is damaging to the country's economic and social development. The methodology used was the bibliographical research, with comparison of empirical data that came through research done by several institutes (public and private), as well as analysis of jurisprudence, history of Brazilian constitutional development and comparative law. Critical analysis takes place through a bias of liberal constitutionalism. As a result, it is concluded that it is possible to think of a constitutional system that has a lesser role of the State, as well as that it is necessary to impose political questions on the State's tax activity, questioning its efficiency in the management of funds and in the activities that it proposes to do |
