Isen????es e anterioridade tribut??ria: quest??es controvertidas quanto a sua revoga????o
Ano de defesa: | 2017 |
---|---|
Autor(a) principal: | |
Orientador(a): | |
Banca de defesa: | |
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 purpose of this paper is to study the tax, the discharge policies by the exemptions and legal security , passing by the study of fiscal benefits and in its stimulation function, na its aspects among the history. The paper of the tax was modifying over the eyers, where its leave to be a fiscal instrument and become a stimulation instrument by the implement of public and economic policies, gaining prominence the fiscal benefits that can be identified by more than one way, but mainly by the figure of exemption, which is gaining more importance, includ with more budget regulations. The exemptions by another way means a performance by the public entity, who leaves facts in Its constitutional competence from tributation, by option, to promove some goals. In this point exemptions are importants economic and social instruments, and cant be seen by only favors to the taxpayer, but It stimulate the taxpayer to take decisions, where the revocation of the exemptions have to be analyzed by the view of legal security, and the tax anteriority. |
Link de acesso: | https://bdtd.ucb.br:8443/jspui/handle/tede/2381 |
Resumo: | The purpose of this paper is to study the tax, the discharge policies by the exemptions and legal security , passing by the study of fiscal benefits and in its stimulation function, na its aspects among the history. The paper of the tax was modifying over the eyers, where its leave to be a fiscal instrument and become a stimulation instrument by the implement of public and economic policies, gaining prominence the fiscal benefits that can be identified by more than one way, but mainly by the figure of exemption, which is gaining more importance, includ with more budget regulations. The exemptions by another way means a performance by the public entity, who leaves facts in Its constitutional competence from tributation, by option, to promove some goals. In this point exemptions are importants economic and social instruments, and cant be seen by only favors to the taxpayer, but It stimulate the taxpayer to take decisions, where the revocation of the exemptions have to be analyzed by the view of legal security, and the tax anteriority. |
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network_name_str |
Biblioteca Digital de Teses e Dissertações da UCB |
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Borges, Ant??nio de Mourahttp://lattes.cnpq.br/4152697556483694http://lattes.cnpq.br/1999201276389789Dias, Murilo Boscoli2018-04-10T13:33:05Z2017-12-12DIAS, Murilo Boscoli. Isen????es e anterioridade tribut??ria: quest??es controvertidas quanto a sua revoga????o. 2017. 131 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2017.https://bdtd.ucb.br:8443/jspui/handle/tede/2381The purpose of this paper is to study the tax, the discharge policies by the exemptions and legal security , passing by the study of fiscal benefits and in its stimulation function, na its aspects among the history. The paper of the tax was modifying over the eyers, where its leave to be a fiscal instrument and become a stimulation instrument by the implement of public and economic policies, gaining prominence the fiscal benefits that can be identified by more than one way, but mainly by the figure of exemption, which is gaining more importance, includ with more budget regulations. The exemptions by another way means a performance by the public entity, who leaves facts in Its constitutional competence from tributation, by option, to promove some goals. In this point exemptions are importants economic and social instruments, and cant be seen by only favors to the taxpayer, but It stimulate the taxpayer to take decisions, where the revocation of the exemptions have to be analyzed by the view of legal security, and the tax anteriority.O presente trabalho tem como objetivo estudar o tributo e sua pol??tica de desonera????o por meio das isen????es e da seguran??a jur??dica, sem se olvidar da an??lise dos benef??cios fiscais e da extrafiscalidade, bem como da figura do tributo ao longo da hist??ria. O papel desempenhado pelo tributo vem se modificando ao longo dos anos, deixando este de assumir um car??ter fiscal para uma vis??o mais extrafiscal, relacionada ?? de implementa????o de pol??ticas p??blicas e econ??micas. Destacam-se os benef??cios fiscais, identific??veis nas mais diversas formas, principalmente atrav??s das isen????es, as quais, por sua vez, vem ganhando cada vez mais relev??ncia, inclusive com maiores regulamenta????es or??ament??rias para amparar sua concess??o. Estas, por seu turno, constituem uma atua????o de um ente por meio de suas compet??ncias constitucionalmente delineadas para poder tributar determinados fatos. Por um crit??rio discricion??rio, pode deixar de lado alguns fatos, a fim de alcan??ar determinados objetivos. Nesse ponto, as isen????es s??o importantes instrumentos econ??micos e sociais, n??o podendo ser vistas como meros favores concedidos ao contribuinte, porque refletem diretamente em sua tomada de decis??es. A revoga????o de tais favores implica situa????o que deve ser analisada sob o ponto de vista da seguran??a jur??dica, mais especificamente quanto ?? anterioridade tribut??ria.Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-04-10T13:32:52Z No. of bitstreams: 1 MuriloBoscoliDiasDissertacao2017.pdf: 962314 bytes, checksum: c805843ce188ea12117e5d8f024bd1fd (MD5)Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-04-10T13:33:05Z (GMT) No. of bitstreams: 1 MuriloBoscoliDiasDissertacao2017.pdf: 962314 bytes, checksum: c805843ce188ea12117e5d8f024bd1fd (MD5)Made available in DSpace on 2018-04-10T13:33:05Z (GMT). No. of bitstreams: 1 MuriloBoscoliDiasDissertacao2017.pdf: 962314 bytes, checksum: c805843ce188ea12117e5d8f024bd1fd (MD5) Previous issue date: 2017-12-12application/pdfhttps://bdtd.ucb.br:8443/jspui/retrieve/5569/MuriloBoscoliDiasDissertacao2017.pdf.jpgporUniversidade Cat??lica de Bras??liaPrograma Strictu Sensu em DireitoUCBBrasilEscola de Humanidade e DireitoTributoBenef??cios fiscaisSeguran??a jur??dicaLegal securityTax BenefitsDIREITOIsen????es e anterioridade tribut??ria: quest??es controvertidas quanto a sua revoga????oinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UCBinstname:Universidade Católica de Brasíliainstacron:UCBTHUMBNAILMuriloBoscoliDiasDissertacao2017.pdf.jpgMuriloBoscoliDiasDissertacao2017.pdf.jpgimage/jpeg4834https://bdtd.ucb.br:8443/jspui/bitstream/tede/2381/4/MuriloBoscoliDiasDissertacao2017.pdf.jpg86177eb8cc317368907180f181158501MD54TEXTMuriloBoscoliDiasDissertacao2017.pdf.txtMuriloBoscoliDiasDissertacao2017.pdf.txttext/plain291807https://bdtd.ucb.br:8443/jspui/bitstream/tede/2381/3/MuriloBoscoliDiasDissertacao2017.pdf.txtc6024cd374f5623a4b38e77e3e48c0d7MD53ORIGINALMuriloBoscoliDiasDissertacao2017.pdfMuriloBoscoliDiasDissertacao2017.pdfapplication/pdf962314https://bdtd.ucb.br:8443/jspui/bitstream/tede/2381/2/MuriloBoscoliDiasDissertacao2017.pdfc805843ce188ea12117e5d8f024bd1fdMD52LICENSElicense.txtlicense.txttext/plain; charset=utf-82048https://bdtd.ucb.br:8443/jspui/bitstream/tede/2381/1/license.txt76cd1e6bdecb11e4b12c81d5fe0f87b3MD51tede/2381oai:bdtd.ucb.br:tede/23812018-04-11 01:03:11.081Biblioteca Digital de Disserta????es da Universidade Cat??lica de Bras??lia - UCBsdi@ucb.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 |
dc.title.por.fl_str_mv |
Isen????es e anterioridade tribut??ria: quest??es controvertidas quanto a sua revoga????o |
title |
Isen????es e anterioridade tribut??ria: quest??es controvertidas quanto a sua revoga????o |
spellingShingle |
Isen????es e anterioridade tribut??ria: quest??es controvertidas quanto a sua revoga????o Dias, Murilo Boscoli Tributo Benef??cios fiscais Seguran??a jur??dica Legal security Tax Benefits DIREITO |
title_short |
Isen????es e anterioridade tribut??ria: quest??es controvertidas quanto a sua revoga????o |
title_full |
Isen????es e anterioridade tribut??ria: quest??es controvertidas quanto a sua revoga????o |
title_fullStr |
Isen????es e anterioridade tribut??ria: quest??es controvertidas quanto a sua revoga????o |
title_full_unstemmed |
Isen????es e anterioridade tribut??ria: quest??es controvertidas quanto a sua revoga????o |
title_sort |
Isen????es e anterioridade tribut??ria: quest??es controvertidas quanto a sua revoga????o |
author |
Dias, Murilo Boscoli |
author_facet |
Dias, Murilo Boscoli |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Borges, Ant??nio de Moura |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/4152697556483694 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/1999201276389789 |
dc.contributor.author.fl_str_mv |
Dias, Murilo Boscoli |
contributor_str_mv |
Borges, Ant??nio de Moura |
dc.subject.por.fl_str_mv |
Tributo Benef??cios fiscais Seguran??a jur??dica Legal security Tax Benefits |
topic |
Tributo Benef??cios fiscais Seguran??a jur??dica Legal security Tax Benefits DIREITO |
dc.subject.cnpq.fl_str_mv |
DIREITO |
dc.description.abstract.eng.fl_txt_mv |
The purpose of this paper is to study the tax, the discharge policies by the exemptions and legal security , passing by the study of fiscal benefits and in its stimulation function, na its aspects among the history. The paper of the tax was modifying over the eyers, where its leave to be a fiscal instrument and become a stimulation instrument by the implement of public and economic policies, gaining prominence the fiscal benefits that can be identified by more than one way, but mainly by the figure of exemption, which is gaining more importance, includ with more budget regulations. The exemptions by another way means a performance by the public entity, who leaves facts in Its constitutional competence from tributation, by option, to promove some goals. In this point exemptions are importants economic and social instruments, and cant be seen by only favors to the taxpayer, but It stimulate the taxpayer to take decisions, where the revocation of the exemptions have to be analyzed by the view of legal security, and the tax anteriority. |
dc.description.abstract.por.fl_txt_mv |
O presente trabalho tem como objetivo estudar o tributo e sua pol??tica de desonera????o por meio das isen????es e da seguran??a jur??dica, sem se olvidar da an??lise dos benef??cios fiscais e da extrafiscalidade, bem como da figura do tributo ao longo da hist??ria. O papel desempenhado pelo tributo vem se modificando ao longo dos anos, deixando este de assumir um car??ter fiscal para uma vis??o mais extrafiscal, relacionada ?? de implementa????o de pol??ticas p??blicas e econ??micas. Destacam-se os benef??cios fiscais, identific??veis nas mais diversas formas, principalmente atrav??s das isen????es, as quais, por sua vez, vem ganhando cada vez mais relev??ncia, inclusive com maiores regulamenta????es or??ament??rias para amparar sua concess??o. Estas, por seu turno, constituem uma atua????o de um ente por meio de suas compet??ncias constitucionalmente delineadas para poder tributar determinados fatos. Por um crit??rio discricion??rio, pode deixar de lado alguns fatos, a fim de alcan??ar determinados objetivos. Nesse ponto, as isen????es s??o importantes instrumentos econ??micos e sociais, n??o podendo ser vistas como meros favores concedidos ao contribuinte, porque refletem diretamente em sua tomada de decis??es. A revoga????o de tais favores implica situa????o que deve ser analisada sob o ponto de vista da seguran??a jur??dica, mais especificamente quanto ?? anterioridade tribut??ria. |
description |
The purpose of this paper is to study the tax, the discharge policies by the exemptions and legal security , passing by the study of fiscal benefits and in its stimulation function, na its aspects among the history. The paper of the tax was modifying over the eyers, where its leave to be a fiscal instrument and become a stimulation instrument by the implement of public and economic policies, gaining prominence the fiscal benefits that can be identified by more than one way, but mainly by the figure of exemption, which is gaining more importance, includ with more budget regulations. The exemptions by another way means a performance by the public entity, who leaves facts in Its constitutional competence from tributation, by option, to promove some goals. In this point exemptions are importants economic and social instruments, and cant be seen by only favors to the taxpayer, but It stimulate the taxpayer to take decisions, where the revocation of the exemptions have to be analyzed by the view of legal security, and the tax anteriority. |
publishDate |
2017 |
dc.date.issued.fl_str_mv |
2017-12-12 |
dc.date.accessioned.fl_str_mv |
2018-04-10T13:33:05Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
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dc.identifier.citation.fl_str_mv |
DIAS, Murilo Boscoli. Isen????es e anterioridade tribut??ria: quest??es controvertidas quanto a sua revoga????o. 2017. 131 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2017. |
dc.identifier.uri.fl_str_mv |
https://bdtd.ucb.br:8443/jspui/handle/tede/2381 |
identifier_str_mv |
DIAS, Murilo Boscoli. Isen????es e anterioridade tribut??ria: quest??es controvertidas quanto a sua revoga????o. 2017. 131 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2017. |
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UCB |
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Universidade Cat??lica de Bras??lia |
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