A constituição da norma de lançamento tributário: uma análise lógico-semântica

• Ano de defesa: 2012
• Autor(a) principal: Zomer, Sílvia Regina
• Orientador(a): Tomé, Fabiana Del Padre
• 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: Noma de incidência tributária; Lançamento tributário; Construtivismo; Semiótica
• Palavras-chave em Inglês: Standard tax incidence; Tax assessment; Constructivism; Semiotics
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://tede2.pucsp.br/handle/handle/5816

Whereas knowledge is conditioned by the environment that informs it, the object of this study the analysis of standard tax incidence is done in the context of Positive Law, considered as the set of valid legal norms (positive) of a society, whose values had as a background it intends, at any given time and place. Part of the observation of the legal system, under the bias of the Tax Law, as a dynamic system, structured by hierarchically organized regulatory units and through the roads of incidence, of the general rules abstraction to the concreteness of the individual norms, seeks to understand how is the assessment rule, using the hermeneuticanalytical method, based on the assumptions of the logical-semantic constructivism, as a scientific method to approach the Legal system. Finally, we analyze the constitution of the assessment rule as required by the system, considering the semiotic planes, namely the syntactic, the semantic and pragmatic, as a means of interpretation and recognition of formal and material "failures" in its development