Detalhes bibliográficos
Ano de defesa: |
2018 |
Autor(a) principal: |
Xavier, Marília de Araújo Barros
 |
Orientador(a): |
Lins, Robson Maia |
Banca de defesa: |
Não Informado pela instituição |
Tipo de documento: |
Dissertação
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Tipo de acesso: |
Acesso aberto |
Idioma: |
por |
Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
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Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Direito
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Departamento: |
Faculdade de Direito
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País: |
Brasil
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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/21807
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Resumo: |
The object of this paper is the non-criminal infringements of tax law. The science that studies this subject in Brazil is known as Sanctioning Tax Law. The punishment of non-criminal infringements, however, is part of all State acting (not only in the tax sphere), under the scope of what we name Sanctioning Law. Acts of sanctioning are present in all organized society, it is something as old as the State itself. In the current context of a risk society, however, noncriminal punishment measures are virtually unknowable with precision, which in itself makes it an interesting subject. In this study we have noticed peculiarities in its construction as a science which have led to its systematization according to principles of legality, and also its corollary typicality, and culpability, in tax law. From this angle we have obtained some new and, it seems to us, interesting insights on the theme of tax liability |