Detalhes bibliográficos
Ano de defesa: |
2012 |
Autor(a) principal: |
Nunes, Renato
 |
Orientador(a): |
Costa, Regina Helena |
Banca de defesa: |
Não Informado pela instituição |
Tipo de documento: |
Tese
|
Tipo de acesso: |
Acesso aberto |
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
|
País: |
BR
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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/6001
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Resumo: |
In the following thesis we analyzed the relationship between Law and Accounting, focusing on the effects of such relationship with regards to the taxes levied on revenues and on income. Our approach was based on Niklas Luhmann s systems theory, which enables us to identify the clear segregation of the legal and accounting systems, as well as the extent and way that such systems liaise between themselves. Upon the definition of the theoretical references, we analyzed the legal limits applicable to the formation of the accounting data that have effects on the legal environment. We restricted the analysis to the accounting data that may be seen either as tax trigger events and tax calculation bases, focusing on the constitutional principles related thereto. In order to make ourselves understood and taking into consideration that this thesis is exclusively a legal study, we analyzed and commented on the main characteristics and elements of the Accounting from the factual stand-point, in other words, we did not discuss them as an Accounting academic. The only exception to such approach is related to the characterization of the Accounting as a scientific system, to which we deemed necessary weaving some comments on, due to the adoption of the theoretical proposal aforementioned. Finally, we also analyzed the constitutional authorization for the formation of relevant data for tax purposes that are originated from accounting data, approaching a number of critical aspects related to the theme, especially with regards to the constitutional principles and the limits they impose to |