Detalhes bibliográficos
| Ano de defesa: |
2019 |
| Autor(a) principal: |
Sanches, Lucas Bastos
 |
| Orientador(a): |
Carrazza, Elizabeth Nazar |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
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| Tipo de acesso: |
Acesso embargado |
| 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
|
| 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/22924
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Resumo: |
The present study aims to investigate the tax competence and its role in the meaning generating path for the positivation of the law and incidence of tax norms. It can be seen that the constitutional text dealt with the exational figures in detail, adopting a nominalist criterion to indicate the tax materialities and, therefore, established unaffected prior guidelines for the infraconstitutional legislator regarding the role of creating taxes. Thus, it can be assumed that the words contained in the Federal Constitution for the distribution of tax powers establish prior notions of exational figures, having a minimum of significance. Indeed, these previous notions establish types or concepts, both substantiating generalization orders that refer to objects with different methodologies. Thus, the first chapter will specifically address the logical and axiological assumptions for specifying conceptual determination, arguing that the terms contained in the granting of tax competencies establish concepts rather than types, and that these concepts are classifiers, rigid and closed, containing necessary and necessary elements. sufficient for their logical conformation, unlike the types that are porous, open and gradable, being the conceptual method most consistent with the principles and values that inform the constitutional tax system. The second chapter will raise the question of tax competence, as the quality given to the participant agent of the positive law system to produce more tax law, as well as the definition of tax competence rule, as conditional hypothetical judgment that prescribes the valid creation of another rule. Using categories from class theory, the constitutional concept of tax will be formalized so that it can be demonstrated that it has a minimum of significance, pointing the coordinates to the materially valid creation of a tax norm. Finally, the third chapter will address what criteria can be used to legitimately ground the definitions of constitutional tax concepts, both from the point of view of those who describe the system of positive law and from the perspective of those who prescribe it, and finally, the analysis of concepts combined with the diachronic perspective of legal language, in order to substantiate which meanings attributed to the concepts should be resistant and which should be sensitive to changes due to temporal succession |
