O princípio da legalidade tributária e sua aplicação na regulamentação das novas tecnologias

• Ano de defesa: 2023
• Autor(a) principal: Berger, Marcela Procópio
• Orientador(a): Carrazza, Elizabeth Nazar
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
• Departamento: Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: Tecnologia; Tributação; Princípio da legalidade; Segurança jurídica
• Palavras-chave em Inglês: Technology; Taxation; Principle of legality; Legal security
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/39393

The dissertation presented, sought to develop an analysis of all the evolution of technology in today's society, and study about how and if the legal system has accompanied this movement of life in society to the virtual environment. For this, at first, I brought a detailed approach to each of the most current technologies and that somehow influenced or will influence social life in the short term, demonstrating that we are facing a new world of opportunities and challenges. Talking about all the evolution experienced by world society, the so-called Digital Revolution, certainly driven by the Covid-19 pandemic, no longer demonstrates itself as a novelty, but as a reality. Humanity is clearly living the future. However, this new form of interpersonal relationship, whether in business, personal life, or leisure, needs, in some way, to enter positive law, aiming to guarantee greater security to the subjects involved. For the approach about the need for regulation of the "new" relationships, some thoughts and guidelines of philosophy were used, mainly with regard to the rule of law and the formation of norms, having chosen the three-dimensional theory as a basis for demonstrating the moment in which the norm appears to regulate interpersonal relationships, demonstrating in this sense, a position favorable to regulation. Having established the unquestionable need for positivization of the norm, and, in view of the hierarchy of laws, the principled basis of the legal system was demonstrated, and what the Federal Constitution's aspirations in the elaboration of law were, electing itself, due to its importance in the ordering, the Principle of Legality as a pillar of sustainability of the positivization of law that gives shelter to new technologies, safeguarding legal security and guaranteeing the maintenance of the Democratic State of Law