Detalhes bibliográficos
| Ano de defesa: |
2013 |
| Autor(a) principal: |
Barretto, David Sampaio
 |
| Orientador(a): |
Becho, Renato Lopes |
| 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: |
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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/6238
|
Resumo: |
This study primarily aims to identify the historical and political reasons that led the social needs of Brazilian people to be so badly assisted by the Government, requiring society to step in and support the State in sponsoring activities of significant public interest such as education, to name one. After this stage, this paper focus on the study of third sector entities set out in the Brazilian legal system, identifying the set of standards that made it possible their beginning, development and stimulation, highlighting the tax issue. Then, in a separate chapter, this work went on to show the tax immunity, a type of tax exemption that enjoys a constitutional status which substantiates a true assured instrument of fundamental rights. The topic, though being classic in tax law, is still subject to questioning. Finally, this work has gone further in the examination of tax immunity specifically targeting nonprofit educational institutions, revealing much of the discussions on the subject. This paper presents the theoretical framework of the matters which were subject to investigation, without, however, failing to leave behind both a practical overview as well as the court understanding over the tax immunity granted to those educational entities. The conclusion was that the 1988 Constitution prioritizes the protection of its core values, encouraging, through tax exemption, the advent and proliferation of institutions that would help the Government to meet social needs |
