Detalhes bibliográficos
| Ano de defesa: |
2023 |
| Autor(a) principal: |
Gripp, Mateus Silva de Muzio
 |
| Orientador(a): |
Horvath, Estevão
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| 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: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://repositorio.pucsp.br/jspui/handle/handle/39747
|
Resumo: |
Considering the well-known debate about the possibility of altering the tax legal system inscribed in the 1988 Constitution, as well as the fact that the activity of the reforming constituent should not be carried out unrestrictedly, it is under a mostly positivist bias that this research is dedicated to study how the Brazilian Federal State conditions the alterability of the norms that convey the national tax powers. And it does so by seeking to escape the common sense that not infrequently stains discussions about the extent to which these norms are alterable, aiming to avoid those superficial and ephemeral conclusions generally offered as solutions to this debate, which do not withstand the scrutiny of the analyzes more affiliated with positive law. In the end, this research stablishes that the constitutional norms that support Brazilian federalism influence the alterability of the constitutional tax powers, conforming it. Those norms emanate permissions and prohibitions to the activity of the reforming constituent, reason why the Brazilian Federal State is a conformer to the alteration of the constitutional tax powers |
