As imunidades tribut??rias das entidades de assist??ncia social como instrumentos de concretiza????o de direitos fundamentais e o caso das APAES

Detalhes bibliográficos
Ano de defesa: 2015
Autor(a) principal: Oliveira, Marcos Roberto de lattes
Orientador(a): Paes, Jos?? Eduardo Sabo lattes
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Universidade Cat??lica de Bras??lia
Programa de Pós-Graduação: Programa Strictu Sensu em Direito
Departamento: Escola de Humanidade e Direito
País: Brasil
Palavras-chave em Português:
Área do conhecimento CNPq:
Resumo em Inglês: The proposed research for the present study aims to investigate the relationship between the tax immunities and rights and guarantees, especially through the instrumentality those play in the realization of these rights, testing and trying to prove the occurrence of such bond in the reality of the Parents Association and Friends of Exceptional Children - APAE, in the face of tax immunities enjoyed and benefits that offer to society. Fundamental rights and guarantees are unmatched scale element to our political and legal system, fulfilling various functions, I wanted to express structural decisions for the existence and survival of the state and society, such as rules limiting state power and legitimacy the conduct of the State, and acting decisively in implementing the program of constitutional dignity of life to people, which demands to be seen, rather than on a subjective perspective, in an objective dimension, transcending the interests of an individual relationship. Tax immunities also falls within that context because they act in the definition of the tax competence of federal entities and, especially in this study, in ensuring the realization of several fundamental rights. Taxation, political and legal phenomenon multifaceted and multifunctional that is, goes beyond its collection function of financial resources to the state, functioning as an important means of state intervention in social and economic order, in order to achieve other purposes of public interest not merely fund raising. In this context, the tax immunities are constitutional instrument of protection and realization of values and interests protected by the constituent. The units of APAE, social assistance entities non-profit, public interest, therefore, are designed and and move according to the institutional mission to carry out various rights of people with intellectual disabilities multiplies, aiming at their social inclusion and their integral development, making himself indispensable to his performance the exemptions you stand. Thus, the research sought to prove the condition of APAE units of promoting fundamental rights and guarantees and the setting of tax immunities granted to such entities as implementing instruments of these rights.
Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/2054
Resumo: The proposed research for the present study aims to investigate the relationship between the tax immunities and rights and guarantees, especially through the instrumentality those play in the realization of these rights, testing and trying to prove the occurrence of such bond in the reality of the Parents Association and Friends of Exceptional Children - APAE, in the face of tax immunities enjoyed and benefits that offer to society. Fundamental rights and guarantees are unmatched scale element to our political and legal system, fulfilling various functions, I wanted to express structural decisions for the existence and survival of the state and society, such as rules limiting state power and legitimacy the conduct of the State, and acting decisively in implementing the program of constitutional dignity of life to people, which demands to be seen, rather than on a subjective perspective, in an objective dimension, transcending the interests of an individual relationship. Tax immunities also falls within that context because they act in the definition of the tax competence of federal entities and, especially in this study, in ensuring the realization of several fundamental rights. Taxation, political and legal phenomenon multifaceted and multifunctional that is, goes beyond its collection function of financial resources to the state, functioning as an important means of state intervention in social and economic order, in order to achieve other purposes of public interest not merely fund raising. In this context, the tax immunities are constitutional instrument of protection and realization of values and interests protected by the constituent. The units of APAE, social assistance entities non-profit, public interest, therefore, are designed and and move according to the institutional mission to carry out various rights of people with intellectual disabilities multiplies, aiming at their social inclusion and their integral development, making himself indispensable to his performance the exemptions you stand. Thus, the research sought to prove the condition of APAE units of promoting fundamental rights and guarantees and the setting of tax immunities granted to such entities as implementing instruments of these rights.