Medida provisória e a imposição tributária

• Ano de defesa: 2003
• Autor(a) principal: Isidro, Bruno César Azevedo
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Direito tributário
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/61505

The reseach wiII consider the issue of tax imposition through Presidencial Acts within the legal system in force. The importance of this work is mainly due to the adequacy of the theme, once the President Act is currently the most widely used nomative category and the taxation system and the nuances that sorround it, a landmark of the struggle that society has been fighting through law against the will of the Prince or State The relevance of the subject matter is observed when detailing whether the current legal system accepts the creation increasing, reduction or extintion of taxes through the use of Presidencial Acts, in fasturing the citizens guarantees aiming to demonstrate such impossibility in relation to the system built after the constitution of 1988 To reach the objectives proposed in this research the analitic - descriptive and the correlational procedure methods were used. The analysis carried out in the scope of the object of study led to the conclusion that, due to the new constitutional onder citizens have supreme garantees that protect them from the tax volitivity of executive power through the use of its exclusive legislative species, the Presidential Act exceptioning strictly legally supported hypotheses there is systematic prohibition of tax imposition through Presidencial Acts.