Contribuição para a exegese do artigo 146-A da Constituição Federal de 1988: uma visão sistêmica acerca da intersecção entre os fenômenos da tributação e da concorrência

Detalhes bibliográficos
Ano de defesa: 2009
Autor(a) principal: Santos, Nélida Cristina dos lattes
Orientador(a): Horvath, Estevao
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: BR
Palavras-chave em Português:
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: https://tede2.pucsp.br/handle/handle/8666
Resumo: The proposal of the academic work is to approach the constitutional system aspect of the taxation and the presence of accented rigidity and security for its maintenance and change. In this direction, the taxation and to the public finances becomes the presence of the phenomenon the unchain of the format of collection and thus propeller tributary of the aiming of the public politics adopted by the plan of government of a public administration. The economic order and the taxation become permissible the state intervention in the economic order, as well as for force of its bias tributary, as much being able to trace a collect potentiality, how much stimulant under i the aspect of its social impact. In what it refers to cross enters the phenomena of the taxation and the competition, two characteristics if become excellent: to regulate practical economic and its consequence collect and to compete in the economic scene of balanced form. Opposing behaviors, since one is practised by the State and another one for the particular one, both must submit it rues that they make possible its interactive. To the end a boarding regarding a possible interpret reading concerning the artic1e 146- A of the Federal Constitution