Biblioteca Digital de Teses e Dissertações da PUC_SP 2 Biblioteca Digital de Teses e Dissertações da USP 1

Programa de Estudos Pós-Graduados em Direito 2

Bomfim, Diego Marcel Costa 1 Castellani, Fernando Ferreira 1 Rego, Arthur Paiva Monteiro 1

Carvalho, Paulo de Barros 1 Costa, Regina Helena 1

Tese 2 Dissertação 1

Português 3

Direito tributário 2 Competência tributária 1 Competência tributária da união 1 Critério pessoal 1 Deduções 1 Destinatário constitucional tributário 1 Mais ... Fiscalização tributária 1 Fundamento constitucional 1 Fundamentos constitucionais 1 Imposto sobre a renda 1 Intervenção do estado (direito econômico) 1 Regra de dedução 1 Regra-matriz de incidência 1 The main goal of this thesis is to investigate the constitutional limits on the use of non-fiscal purpose tax laws 1 Tributação e mínimo existencial 1 a model of decision making protocol is presented for use a mean of control by the Judiciary Branch of the non-fiscal purpose tax 1 and analyzes the numerous methods proposed for such classification. The thesis suggests that non-fiscal purpose tax laws must be identified by their p 1 as interpreted by those responsible for applying the law. The second part investigates the constitutional basis that legitimates the use of non-fiscal 1 as well as to the limits involving the tax species provided by the Federal Constitution. Finally 1 contributing 1 highlighting the principles of equality and proportionality. 1 the non-fiscal purpose tax laws are compared to the constitutional limits on taxation 1 the thesis was divided into four parts. The first part focuses in discussing the importance of segregation of tax laws in two groups: fiscal and non-f 1 to the conflict between regulatory competence and fiscal competence 1 to the constitutional concept of tax 1 to the development of methods that allow a more precise control of these instruments by the Judiciary Branch. To achieve such goal 1 with originality 1 Ver todos ... menos ...

Constitutional bases 1 Constitutional basis 1 Deductibility 1 Deduction rule 1 Income tax 1 Personal criteria 1 Mais ... Rule incidence matrix 1 Tax constitutional recipient 1 Tax law 1 Taxation and minimum conditions for subsistence 1 Ver todos ... menos ...

DIREITO 2