O direito tributário segundo paradigmas de uma sociedade hipercomplexa

Detalhes bibliográficos
Ano de defesa: 2010
Autor(a) principal: Gail, Philippe André Rocha lattes
Orientador(a): Neves, Marcelo da Costa Pinto
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: BR
Palavras-chave em Português:
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: https://tede2.pucsp.br/handle/handle/9125
Resumo: This work of scientific investigation is aimed to (re)observe tax law thru a new way of reading. This new way establishes itself into the first chapter stressing the evolution of the philosophical doctrines specially the linguistic turn and its influence in the contemporary legal dogmatic. In the second chapter the concepts deriving from the Systems Theory applicable to this work are established and cleared in this structuring. In the third and fourth chapters the social legal subsystem is revisited from an auto-reference and hetero-referenced point of view, respectively. In the fifth chapter the form of legitimating the legal communications thru the time differentiation (proceedings) are studied as well as the geographical position of the judicial and administrative courts in this subsystem. In the last chapter, some actual cases regarding tax law decided in administrative or judicial courts are studied under theses systemic paradigms, in other words, change and contingency are put in contraposition with the legal certainty and stability of the decided legal relationships