Detalhes bibliográficos
| Ano de defesa: |
2020 |
| Autor(a) principal: |
Miguel, Bruna Dias
 |
| Orientador(a): |
Becho, Renato Lopes |
| 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: |
|
| Palavras-chave em Inglês: |
|
| Área do conhecimento CNPq: |
|
| Link de acesso: |
https://tede2.pucsp.br/handle/handle/23028
|
Resumo: |
Much has been discussed in the doctrine and jurisprudence about the possibility or not of taxation of income arising from the practice of illicit acts, its legitimacy in relation to what our legal system provides. Although it is not a recent issue, it’s certain that the discussion assumed a greater relevance after the Brazilian Internal Revenue Service intended to impose taxes on income earned from the practice of illicit acts - crimes as corruption and money laundering, for example. Therefore, this study proposes the analysis of the taxation of illicit acts, considering mainly the concept of tax extracted from the Brazilian Federal Constitution and defined in article 3rd of the National Tax Code, the grounds used by the national doctrine, favorable or unfavorable to taxation, as well as the understanding of the Superior Courts regarding this subject. In addition, we will analyze this subject regarding the procedural aspects involved, since, as mentioned before, the Brazilian Tax Authorities are issuing Tax Assessments in face of those who earn income based on the practice of illicit acts. Our pretension, on this aspect, is to verify how Tax and Criminal proceedings will be dealt with in this specific situation and what are the possible alternative that we can glimpse so that both can exist without any violation of our legal system |
