Direito sancionador: estudos no direito tributário

Detalhes bibliográficos
Ano de defesa: 2018
Autor(a) principal: Xavier, Marília de Araújo Barros lattes
Orientador(a): Lins, Robson Maia
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/21807
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