Detalhes bibliográficos
| Ano de defesa: |
2016 |
| Autor(a) principal: |
Versatti, Priscilla Carla
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| Orientador(a): |
Carrazza, Roque Antonio
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| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
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| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
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| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Direito
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| Departamento: |
Faculdade de Direito
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| País: |
Brasil
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| 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/18775
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Resumo: |
The purpose of this research is to analyze the application of the principles laid down in our Constitution, guiding the legislative activity of positive law, under the regulatory provisions of competence of the States to grant tax benefits unilaterally causing serious distortions in the tax constitutional system. When confronted with this scenario, already well explored by distinguished jurists and scholars, breaks for a principled perspective, which triggered the tax competitiveness of several prisms both harmful, namely, the current Tax War, as the desirable tax competition It enables compliance in a single regulatory system in aliquots of levels with low margin for negotiations between States and taxpayers. As main theme, identifies the constitutional principles violated due to the tax war between the United States, as well as the impact of these to develop a layout that enables media able to mitigate the harmful effects to society, safeguarding the improvements it originated. To do so, the paper examines the first chapters the constitutional foundations that guide the current regulatory system, also deals with all the historical developments in the ICMS regulation needed to understand and update the theme fiscal war. Subsequently, the tax competitiveness affection principles are addressed. It also demonstrates the tax competitiveness and Tax War by principles approach in order to take its proper application in compliance with the constitutional system. The last part is dedicated to the concluding summary of this research, in which it appears that despite many legislative attempts to succumb to predatory competition only with the appropriate application of constitutional principles one can achieve the desired harmony in the tax constitutional system |
