Direito fundamental a uma tributa??o sustent?vel

• Ano de defesa: 2015
• Autor(a) principal: Muniz, Veyzon Campos
• Orientador(a): Silveira, Paulo Ant?nio Caliendo Velloso da
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontif?cia Universidade Cat?lica do Rio Grande do Sul
• Programa de Pós-Graduação: Programa de P?s-Gradua??o em Direito
• Departamento: Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: DIREITO TRIBUT?RIO; DIREITOS FUNDAMENTAIS; TRIBUTA??O; SUSTENTABILIDADE
• Área do conhecimento CNPq: CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: http://tede2.pucrs.br/tede2/handle/tede/5915

The present study develops an investigation into the impact of the recognition of sustainability, as a guiding principle of Environmental and Democratic State, in law study and legal interpretation. It?s shown, from the interdisciplinary literature review and analysis of empirical data, the irradiation of sustainable development in the legal and tax relations. Thus, sectioned into three parts, this research is focused, first, in the explanation of its methodological foundations. In the second segment, it?s the conceptual and propositional formulation of the fundamental right to a sustainable taxation, which gives the taxpayer a tax levy, socially just, economically efficient and politically coherent. In a third segment, proposes a pragmatic analysis of the fundamental right in question, taking care of the insertion of this right as a unavailable guarantee of the taxpayer, from the verification the cases of Australian smart taxation and extrafiscal management of IPI?s rates of the Brazilian automotive sector. Thus, stays proven the need for recognition of the sustainable taxation in the legal system and therefore visibility is provided to a fundamental right which, in the taxation, allows the prospecting of the Constitution, becoming a true instrument of affirmation of good tax administration and effectiveness of fiscal citizenship.