Detalhes bibliográficos
| Ano de defesa: |
2024 |
| Autor(a) principal: |
Medeiros, Bruno Magno Herculano
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| Orientador(a): |
Costa, Regina Helena
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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 Pós-Graduação 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://repositorio.pucsp.br/jspui/handle/handle/43650
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Resumo: |
The present work aims to investigate the legal nature of optional special tax regimes. These special regimes are extensive within Nacional Tax Legal System and have been subject to adjudication by the Superior Court of Justice and the Supreme Federal Court. The National Tax Legal System is composed of legal norms intended to collect taxes for public funds, representing a mandatory contribution from taxpayers as established by law. However, taxes are sometimes used for extrafiscal purposes, aiming to influence taxpayer behavior by affecting their freedom and autonomy. To achieve principles such as contributory capacity, practicality, or national development, the State has instituted optional special tax regimes that require specific counter-performances from taxpayers in order to receive tax benefits. Given the exercise of taxpayer autonomy and the reciprocal obligations between the State and taxpayers, these optional special tax regimes can be understood to possess the legal nature of a tax contract |
