Detalhes bibliográficos
| Ano de defesa: |
2017 |
| Autor(a) principal: |
Alecrim, Eliza Remédio
 |
| Orientador(a): |
Nagib, Luiza |
| 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/20531
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Resumo: |
The purpose of the present work, at first, is to investigate the nature of the rule that determines the behavior of to do, not to do, or support in tax matters, which we call accessory obligations. Such research is supported by the different conceptions by the legal doctrine, allocated on different currents of thought. In that it takes highlighted the proliferation of these impositions created daily in the various spheres of public administration, it is necessary to pursue the limits imposed in the creation of these, by analyzing the general and abstract norm, in line with its foundation of validity, the constitutional norm. Then, with a more pragmatic perspective, intends unravel for the impacts of such exemptions, either alone regarding its expression in monetary value, as concomitantly, when instituted in specific scenarios, such as immunity, exemption, or through computerization of public administration. On the latter, draws a comparison of the impacts considered at a global level. The aim is to awaken to the importance of this investigation, in view of the effect that such senses may cause |
