O direito tributário segundo paradigmas de uma sociedade hipercomplexa

• Ano de defesa: 2010
• Autor(a) principal: Gail, Philippe André Rocha
• Orientador(a): Neves, Marcelo da Costa Pinto
• 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: Fontes do direito; Pós-modernidade; Sociedade hipercomplexa; Auto-referência
• Palavras-chave em Inglês: Tax law; Fonts of law; Post-modernity; Hyper-complex society; Auto-reference
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO
• Link de acesso: https://tede2.pucsp.br/handle/handle/9125

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