Fundamentos da fenomenologia da incidência das normas jurídicas tributárias à luz do constructivismo lógico-semântico

• Ano de defesa: 2024
• Autor(a) principal: Messias, Adriano Luiz Batista
• Orientador(a): Tomé, Fabiana Del Padre
• Tipo de documento: Tese
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Pós-Graduação em Direito
• Departamento: Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: Fundamentos da fenomenologia; Constructivismo lógico-semântico; Linguagem; Interpretação da norma jurídica; Incidência e concretização
• Palavras-chave em Inglês: Foundations of the phenomenology; Logical-semantic constructivism; Language; Interpretation of the legal norm; Incidence and concretion
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/41182

As a cultural object, law has the primary purpose the regulation of intersubjective conduct. And it does so by editing norms that contain deontically modalized prescriptions. The proposal of this thesis consists of identifying the foundations that lead to the study of phenomenology, serving as assumptions of logical-semantic constructivism in the construction of meaning of the legal norm, thus obtaining a concretizing interpretation suitable for normative percussion in conjunction with the plan of events of the phenomenal world, linked to legal-tax relations. Initially, the epistemological premises for the development of the thesis will be fixed, as necessary incursions into Philosophy and the assumptions of knowledge, ideas for phenomenology, the relationship between the subject and the object and its intermediation through language. From the development of the plurality of the linguistic phenomenon, one moves on to the construction of normative meaning itself, which involves aspects of Logic, Semiotics, Communication Theory and Axiology, which culminate in the definition of the concept of the legal norm and, thus, legal interpretation according to the appropriate method. Using the empirical-dialectical and hermeneuticanalytical methods, through bibliographical research based on related works, legislation and specialized doctrines, a thesis will be proposed about the legal facticity in relation to the application of the tax norm, thus consisting of the phenomenology of incidence