Sistema constitucional tributário e o princípio da eficiência

• Ano de defesa: 2023
• Autor(a) principal: Silva, Ricson Moreira Coelho da
• Orientador(a): Costa, Regina Helena
• Tipo de documento: Tese
• Tipo de acesso: Acesso embargado
• 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: Eficiência; Limites ao poder de tributar; Competência tributária
• Palavras-chave em Inglês: Efficiency; Limits on the power to tax; Tax competence.
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/36286

Based on some methodological assumptions based on an interdisciplinary environment, this thesis deals with the possibility of submitting the constitutional tax system to the principle of efficiency. It is a contribution to the debate about the normativity and hermeneutics of the institutes of the constitutional tax system based on a constitutional and innovative criterion whose objective is to make the system fairer and less based on judgments of conjunctural and subjectivist content. In this sense, systems theory and the idea of structural coupling, combined with the economic analysis of law, allow the investigation of the concept of efficiency to take on a holistic dimension of a more complete nature, capable of fulfilling the normative nature of the institute and, furthermore, relating it to the understanding of the instruments of the constitutional tax system. The principle of efficiency is taken as a true modeling axis, conditional on the decision about the scope of tax jurisdiction or the meaning of a constitutional limitation on the power to tax. This archetype will serve as a standard for remodeling and qualifying the institutes of tax jurisdiction and constitutional limitations on the power to tax, in such a way as to provide elements of action in situations of change, such as when reforming the system, or even when analyzing elements essential to the fiscal sphere, such as optimal taxation, free competition, freedom of initiative, among others. Therefore, the thesis, taking the methodological bases mentioned above, constructs the concept of efficiency for the constitutional system as a whole, and even for the tax system that is part of it, and defends its application to the construction of meaning of the institutes of the system constitutional tax