Simulação: aspectos tributários

• Ano de defesa: 2006
• Autor(a) principal: Dias, Maria Angélica da Silva de Souza
• Orientador(a): Costa, Alcides Jorge
• Banca de defesa: Schoueri, Luís Eduardo , Pontes, Helenilson Cunha
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Direito Político e Econômico
• Departamento: Direito
• País: BR
• Palavras-chave em Português: simulação; evasão fiscal
• Palavras-chave em Inglês: simulation; tax evasion
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO
• Link de acesso: http://dspace.mackenzie.br/handle/10899/23733

In view of the jurisprudential and doctrinary discussions about simulation notion, it has been done, in this dissertation, an analyses aiming a proper conceptual definition so that a tributary analysis of its aspects could be done later on, mainly considering its principal consequence of fiscal character: the non-consideration of simulated business. We have verified that the concept of simulation is not expressed neither in civil law nor in tributary law. Therefore, in order to define it, a deep study on such theme was done based on the brazilian and foreign doctrines to investigate which doctrine would have been adopted by the brazilian Civil Code. Once found, the simulation concept has been brought to the field of tributary law so that situations related to it could be analysed. Additionaly, the treatment of simulation in the tributary field as a way of tax evasion, as well as questions related to the non-consideration of simulated business (among them, the norm introduced by the Complementary Law 104/01 which, in our opinion, does not treat cases involving the simulation) were analysed. A comparative study of this institute with other related ones has also been done to correctly define the simulation concept.