Detalhes bibliográficos
| Ano de defesa: |
2016 |
| Autor(a) principal: |
Gatti, Kátia Alvarenga Franza
 |
| Orientador(a): |
Gama, Tácio Lacerda |
| 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: |
Brasil
|
| Palavras-chave em Português: |
|
| Palavras-chave em Inglês: |
|
| Área do conhecimento CNPq: |
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| Link de acesso: |
https://tede2.pucsp.br/handle/handle/19226
|
Resumo: |
This study aims to investigate the legal business under private law with the implications and effects that come to the tax law, embodied in the obligation to tax collection. At the same time, it seeks to demonstrate the legitimacy of the institution of elision tax law, leaving the issue of tax evasion the issues related to any wrongfulness. Therefore, with the study of the legal business was demonstrated possibility of imperfections that regularly cause the unwinding of illicit legal business by the tax authorities, with consequent tax impact being sought to prevent illicitly. In other cases, that is, the situation of tax avoidance as treated here, there is no need to admit the unwinding by the tax authorities of the perfect legal transactions, so only because the taxpayer sought to lower tax incidence, with justifications nothing deeply grounded. We tried to explain the theoretical context of philosophy of language, explaining the theory of tax incidence, was made notes about the theory of the system, as well as on the theory of evidence and its importance to support the possibility of taxation |
