Detalhes bibliográficos
| Ano de defesa: |
2024 |
| Autor(a) principal: |
Freitas, Felipe Cabral de
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| Orientador(a): |
Lisboa, Julcira Maria de Mello Vianna
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| 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 Pós-Graduação 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://repositorio.pucsp.br/jspui/handle/handle/42499
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Resumo: |
This work aims to answer the following question: What role fundamental rights play in the interpretation of rules related to tax benefits in Brazilian tax law? In order to answer to this question, we analyze, on one hand, the power of taxation, regulation, and exemption held by the State, and, on the other, the effective functions exercised by taxpayers' fundamental rights in the interpretation of norms concerning to tax benefits. The first chapter analyzes the historical evolution of the concept of fundamental rights, their influence on tax law, and the concept and importance of extrafiscal rules, particularly those granting tax benefits as a means to facilitate positive benefits to its population. The next chapter seeks to understand which fundamental rights pertain to tax matters and how they intersect with the power of taxation, considering the role of fundamental rights to legality, legal certainty, and tax equality against extrafiscal inducive norms and the constitutional guarantees of free enterprise and free competition. The third chapter examines which interpretative methods are valid in tax law and whether interpreters are bound to literal interpretation when construing norms that regulate tax incentives. Finally, by analyzing the possible extension of the rural accelerated depreciation incentive to companies that produce sugar and ethanol from sugarcane, this work concludes that restricting the enjoyment of the rural accelerated depreciation incentive for these taxpayers violates the fundamental right to tax equality due to the lack of a constitutionally valid distinguishing criterion. Additionally, it is also be concluded that since sugarcane is an essential product for our economy, the State cannot discourage its production without jeopardizing fundamental rights to food and the environment |
