Detalhes bibliográficos
| Ano de defesa: |
2015 |
| Autor(a) principal: |
Coutinho Neto, Francisco Leocádio Ribeiro
 |
| Orientador(a): |
Carvalho, Paulo de Barros |
| 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: |
BR
|
| 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/6788
|
Resumo: |
The ultimate aim is to investigate the incidence of the penal provisions within the postulates of the Logical-Semantic Constructivism and identify the problems faced in their positivization cycle. It elucidates the concept of law and the Theory of Legal Rule as well as the meanings of the term sanction and its relationship with the coercivity and duress. By examining the tax and criminal penalties tax system in its generality, it has find a vicious cycle, a systemic problem, a real distortion of the penalty rule caused by many factors, such as fines under unpayable percentage, the need for discussion in the administrative and judicial fields, necessary editing laws that grant fines amnesty, construction flaws of the criminal legal facts and inefficient tax crimes. The fines amnesty and suspension or the extinguishment of the punishability in tax crimes removes a fragment of the structure of the complete legal norm, withdraws the coercivity. It discusses the penalty in order to organize the sanctioning legal system, contributing to a better syntactic, semantic and pragmatic construction of sanctions, that is, the effective penal provition guarantees the values safeguarded by society |
