A regra-matriz de incidência do Imposto sobre a Propriedade Territorial Rural

Detalhes bibliográficos
Ano de defesa: 2005
Autor(a) principal: Boldrin, Larissa Cássia Favaro lattes
Orientador(a): Carvalho, Paulo de Barros
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:
Área do conhecimento CNPq:
Link de acesso: https://tede2.pucsp.br/handle/handle/8500
Resumo: The aim of this paper is the construction of the tax incidence mold role on the Rural Territorial Property, having the valid legal norms that compose the positive law as the starting point and object of our study. The election of the subject happened because the right construction of the incidence mold role by the careful analysis of each one oftheir criteria and regarding the constitutional principIes have shown an efficient way to solve questions regarding an specific tax. Being a question of a study with scientific aims, initially we have talked about question restricts to the Law General Theory and to the Legal Philosophy, such as the legal norm analysis, the positive law definition and the legal system definition. We have further broached the legal incidence phenomenology, emphasizing the positive and the application of the tributary legal norms. We have used the resources provided by Semiotic, appropriate theory for language study, which is the only way so that we get knowledge, being our study object of language. Finally, with the elaboration ofthe syntactic plan ofthe tax incidence mold role on the Rural Territorial Property, properly constructed by their material, spatial, worldly, quantitative and personal criteria, we have done a correlation with the other semiotic plans: the semantic and the pragmatic