Detalhes bibliográficos
| Ano de defesa: |
2018 |
| Autor(a) principal: |
Chisté, Igor Lubiana |
| Orientador(a): |
Jesus, Isabela Bonfá de |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| 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: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://tede2.pucsp.br/handle/handle/21675
|
Resumo: |
The purpose of this master’s thesis is to analyze the subject of “regulatory competency” when inserted in the proper field of tax law, subdue, therefore, to the limitations and inflows of the constitutional tax subsystem. It is known that, not rare, the Government conveys generic and abstract commands that resume to the terms of tax laws with the scope to enable a correctly execute and application of them. In other cases, the Executive Power itself is enabled to reduce or reestablish, through regulations, the aliquots of certain and determinate extra-fiscal and regulatory taxes. On the other hand, the constitutional system establishes material limitations that assumes their own connotations when are aimed to disciplining issues related to taxation which, essentially, involves themselves directly with individual freedom and property. In effect, this thesis will attempt to examine the regulatory activity when included in the tax context for the purpose of defining it, elucidating its species and investigating how the rules and taxation constitutional principles discipline the exercise of this administrative normative function |
