A finalidade como elemento identificador das contribuições sociais: um elo entre o direito financeiro e o direito tributário.

• Ano de defesa: 2006
• Autor(a) principal: Alvim, Tatiana Araújo
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso embargado
• Idioma: por
• Instituição de defesa: Universidade Federal de Alagoas; BR; Ciência Jurídica; Programa de Pós-Graduação em Direito; UFAL
• Palavras-chave em Português: Purpose of contributions; Relation between financial and tax law; instrument to assure human rights; Misuse of purpose; Finalidade das contribuições; Relação entre o direito tributário e o direito financeiro; Instrumento de efetivação dos direitos sociais; Desvio de destinação; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: http://repositorio.ufal.br/handle/riufal/748

The central topic of the present dissertation is the interrelation between Financial and Tax Law through the perspective of the social contributions, considered as autonomous tax operations according to the ends specified in the Federal Constitution of 1988. The present study maintains that the use of the revenues from the contributions is not only relevant to the Financial Law, but also to the Tax Law, once the contributions were created under the present Constitution as taxes to be used by the state in social areas, to check the economic power and to protect professional and economic categories (article 149 of Federal Constitution of 1988). In this context, we propose a concept of tax and a classification of different taxes in order to help identify the applicable judicial regime for the contributions. The study analyses the composition of the tax competence of the contributions, as well as the basic rule of incidence and the financial rule, both norms supported by the constitutional competence. A broader scope in the study analyses the contributions as an instrument to assure human rights, which require material resources for their fulfillment. In short, the study deals with the problem of the misuse of purpose in the normative and phatic plans, including its consequences, showing the posicion of the Supreme Court on the subject.