Detalhes bibliográficos
| Ano de defesa: |
2017 |
| Autor(a) principal: |
Abreu, Iracema Fonseca Siqueira de
 |
| Orientador(a): |
Falc??o, Maurin Almeida
|
| 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 present dissertation has the scope to present the institute of the single tax and to analyze it in the light of the principles of optimal taxation. The single taxation model has stood out due to its apparent simplicity and economic efficiency, being considered as a solution to the current complex and costly tax structures. In this way, the feasibility of the single tax is questioned in the current legal systems. Through an instrumental bibliographical procedure, the deduction was used to answer such problematic. For that, a priori, the history of the single tax, from the first records in France and the studies of Physiocracy, to the current Brazilian debate on the single federal tax on financial transactions was reported. In the second moment, the proposal was evaluated under the prism of the main theories of the optimal taxation of Smith, Musgrave, Neumark and Stiglitz. Finally, the last chapter developed the contemporary debate on the single tax, explaining its advantages and disadvantages, and then concluding on its viability or not. |
| Link de acesso: |
https://bdtd.ucb.br:8443/jspui/handle/tede/2209
|
Resumo: |
The present dissertation has the scope to present the institute of the single tax and to analyze it in the light of the principles of optimal taxation. The single taxation model has stood out due to its apparent simplicity and economic efficiency, being considered as a solution to the current complex and costly tax structures. In this way, the feasibility of the single tax is questioned in the current legal systems. Through an instrumental bibliographical procedure, the deduction was used to answer such problematic. For that, a priori, the history of the single tax, from the first records in France and the studies of Physiocracy, to the current Brazilian debate on the single federal tax on financial transactions was reported. In the second moment, the proposal was evaluated under the prism of the main theories of the optimal taxation of Smith, Musgrave, Neumark and Stiglitz. Finally, the last chapter developed the contemporary debate on the single tax, explaining its advantages and disadvantages, and then concluding on its viability or not. |
