O controle p?blico dos incentivos fiscais para a tutela da igualdade tribut?ria
Ano de defesa: | 2012 |
---|---|
Autor(a) principal: | |
Orientador(a): | |
Banca de defesa: | |
Tipo de documento: | Tese |
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: |
BR
|
Palavras-chave em Português: | |
Área do conhecimento CNPq: | |
Link de acesso: | http://tede2.pucrs.br/tede2/handle/tede/4208 |
Resumo: | Equality is a fundamental right threatened by the obscurity of relations, especially regarding subjects, objects, requirements and principally by the consequences of the acts committed. Only adequate publicity allows the reactions to offenses or threats to equality. Without information there is no possible control. Without control, a suspicion arises as to whether the relationship is respecting the equal treatment of the parties and interested third parties. In the case of legal relations, public control is essential for the validation begore the regulatory system that oversees equality. Substantive equality depends on information made available to the widest possible audience, at the right time and in a clear, accurate and structured form. This perspective should be the widest possible in legal relationships that have the participation of the State since the constituted powers in the three spheres of government have a constitutional duty to preserve and promote the equal treatment of citizens. Under tax law, particularly in relation to tax incentives, arisen threats to equality must be inhibited via public control not only by relief legislation that will be edited, which necessarily must comply with the formal requirements and materials provided constitutionally, but even effects of derivatives, since inequalities may arise in time after the entry into force of regulatory standards. In the Brazilian reality these threats to equal taxation in granting tax incentives are derived from the transparency deficit caused by insufficient objective references that can orientate public control, which compromises the effectiveness of their normative acts. To assist in overcoming this deficiency this work aims to provide objective parameters that besides qualifying the exercise of citizenship, can serve as support for the definition of public relief policies and for the official control legally referred to the meeting of the effectiveness of constitutional norms that safeguard equality. |
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Silveira, Paulo Ant?nio Caliendo Velloso daCPF:64089274087http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4790534J4CPF:29621631068http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4774624H9Silva, Roberto Camargo da2015-04-14T14:33:57Z2013-03-122012-12-21SILVA, Roberto Camargo da. O controle p?blico dos incentivos fiscais para a tutela da igualdade tribut?ria. 2012. 31 f. Tese (Doutorado em Direito) - Pontif?cia Universidade Cat?lica do Rio Grande do Sul, Porto Alegre, 2012.http://tede2.pucrs.br/tede2/handle/tede/4208Equality is a fundamental right threatened by the obscurity of relations, especially regarding subjects, objects, requirements and principally by the consequences of the acts committed. Only adequate publicity allows the reactions to offenses or threats to equality. Without information there is no possible control. Without control, a suspicion arises as to whether the relationship is respecting the equal treatment of the parties and interested third parties. In the case of legal relations, public control is essential for the validation begore the regulatory system that oversees equality. Substantive equality depends on information made available to the widest possible audience, at the right time and in a clear, accurate and structured form. This perspective should be the widest possible in legal relationships that have the participation of the State since the constituted powers in the three spheres of government have a constitutional duty to preserve and promote the equal treatment of citizens. Under tax law, particularly in relation to tax incentives, arisen threats to equality must be inhibited via public control not only by relief legislation that will be edited, which necessarily must comply with the formal requirements and materials provided constitutionally, but even effects of derivatives, since inequalities may arise in time after the entry into force of regulatory standards. In the Brazilian reality these threats to equal taxation in granting tax incentives are derived from the transparency deficit caused by insufficient objective references that can orientate public control, which compromises the effectiveness of their normative acts. To assist in overcoming this deficiency this work aims to provide objective parameters that besides qualifying the exercise of citizenship, can serve as support for the definition of public relief policies and for the official control legally referred to the meeting of the effectiveness of constitutional norms that safeguard equality.A igualdade ? um direito fundamental amea?ado pela obscuridade das rela??es, especialmente quanto aos sujeitos, objetos, requisitos e, principalmente, ?s consequ?ncias dos atos praticados. Somente uma publicidade adequada permite as rea??es contra ofensas ou amea?as ? igualdade. Sem informa??o n?o h? controle poss?vel. Sem controle, surge uma suspei??o quanto ? possibilidade de a rela??o estar respeitando o tratamento igualit?rio das partes e de terceiros interessados. Tratando-se de rela??es jur?dicas, o controle p?blico ? essencial para a valida??o frente ao sistema normativo que tutela a igualdade. Uma igualdade substancial depende de informa??es a serem disponibilizadas para o maior p?blico poss?vel, no tempo certo e de forma clara, precisa e estruturada. Essa perspectiva deve ser mais ampla poss?vel nas rela??es jur?dicas que tenham a participa??o do Estado j? que os poderes constitu?dos nas tr?s esferas de governo t?m o dever constitucional de preservar e promover a igualdade de tratamento entre os cidad?os. No ?mbito tribut?rio, particularmente em rela??o aos incentivos fiscais, as amea?as ? igualdade que surgem devem ser inibidas via controle p?blico n?o somente da legisla??o desonerativa que venha a ser editada, que necessariamente dever? obedecer aos requisitos formais e materiais constitucionalmente previstos, mas, inclusive, dos efeitos derivados, j? que as desigualdades podem surgir em momento posterior ? entrada em vigor das normas reguladoras. Na realidade brasileira essas amea?as ? igualdade tribut?ria na concess?o de incentivos fiscais derivam do d?ficit de transpar?ncia fruto de insuficientes refer?ncias objetivas que possam orientar um controle p?blico, o que compromete a efic?cia dos respectivos atos normativos. Para colaborar na supera??o dessa car?ncia esse trabalho visa a disponibilizar par?metros objetivos que, al?m de qualificarem o exerc?cio da cidadania, podem servir de apoio para a defini??o das pol?ticas p?blicas desonerativas e para o controle oficial legalmente previsto colaborando para o encontro da efetividade das normas constitucionais que tutelam a igualdade.Made available in DSpace on 2015-04-14T14:33:57Z (GMT). No. of bitstreams: 1 446220.pdf: 755818 bytes, checksum: 2364193452b2acd51e2575be53b26655 (MD5) Previous issue date: 2012-12-21application/pdfhttp://tede2.pucrs.br:80/tede2/retrieve/14442/446220.pdf.jpgporPontif?cia Universidade Cat?lica do Rio Grande do SulPrograma de P?s-Gradua??o em DireitoPUCRSBRFaculdade de DireitoDIREITO TRIBUT?RIOINCENTIVOS FISCAISPRINC?PIO DA IGUALDADECNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOO controle p?blico dos incentivos fiscais para a tutela da igualdade tribut?riainfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesis-10466298559371193025006002194221341323903125info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_RSinstname:Pontifícia Universidade Católica do Rio Grande do Sul (PUCRS)instacron:PUC_RSTHUMBNAIL446220.pdf.jpg446220.pdf.jpgimage/jpeg3504http://tede2.pucrs.br/tede2/bitstream/tede/4208/3/446220.pdf.jpgffb630b2dd23b61cb839d698808559ceMD53TEXT446220.pdf.txt446220.pdf.txttext/plain68718http://tede2.pucrs.br/tede2/bitstream/tede/4208/2/446220.pdf.txteb833b1b0b20937e200fb9e815abd40cMD52ORIGINAL446220.pdfapplication/pdf755818http://tede2.pucrs.br/tede2/bitstream/tede/4208/1/446220.pdf2364193452b2acd51e2575be53b26655MD51tede/42082015-04-17 15:47:49.53oai:tede2.pucrs.br:tede/4208Biblioteca Digital de Teses e Dissertaçõeshttp://tede2.pucrs.br/tede2/PRIhttps://tede2.pucrs.br/oai/requestbiblioteca.central@pucrs.br||opendoar:2015-04-17T18:47:49Biblioteca Digital de Teses e Dissertações da PUC_RS - Pontifícia Universidade Católica do Rio Grande do Sul (PUCRS)false |
dc.title.por.fl_str_mv |
O controle p?blico dos incentivos fiscais para a tutela da igualdade tribut?ria |
title |
O controle p?blico dos incentivos fiscais para a tutela da igualdade tribut?ria |
spellingShingle |
O controle p?blico dos incentivos fiscais para a tutela da igualdade tribut?ria Silva, Roberto Camargo da DIREITO TRIBUT?RIO INCENTIVOS FISCAIS PRINC?PIO DA IGUALDADE CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
O controle p?blico dos incentivos fiscais para a tutela da igualdade tribut?ria |
title_full |
O controle p?blico dos incentivos fiscais para a tutela da igualdade tribut?ria |
title_fullStr |
O controle p?blico dos incentivos fiscais para a tutela da igualdade tribut?ria |
title_full_unstemmed |
O controle p?blico dos incentivos fiscais para a tutela da igualdade tribut?ria |
title_sort |
O controle p?blico dos incentivos fiscais para a tutela da igualdade tribut?ria |
author |
Silva, Roberto Camargo da |
author_facet |
Silva, Roberto Camargo da |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Silveira, Paulo Ant?nio Caliendo Velloso da |
dc.contributor.advisor1ID.fl_str_mv |
CPF:64089274087 |
dc.contributor.advisor1Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4790534J4 |
dc.contributor.authorID.fl_str_mv |
CPF:29621631068 |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4774624H9 |
dc.contributor.author.fl_str_mv |
Silva, Roberto Camargo da |
contributor_str_mv |
Silveira, Paulo Ant?nio Caliendo Velloso da |
dc.subject.por.fl_str_mv |
DIREITO TRIBUT?RIO INCENTIVOS FISCAIS PRINC?PIO DA IGUALDADE |
topic |
DIREITO TRIBUT?RIO INCENTIVOS FISCAIS PRINC?PIO DA IGUALDADE CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
Equality is a fundamental right threatened by the obscurity of relations, especially regarding subjects, objects, requirements and principally by the consequences of the acts committed. Only adequate publicity allows the reactions to offenses or threats to equality. Without information there is no possible control. Without control, a suspicion arises as to whether the relationship is respecting the equal treatment of the parties and interested third parties. In the case of legal relations, public control is essential for the validation begore the regulatory system that oversees equality. Substantive equality depends on information made available to the widest possible audience, at the right time and in a clear, accurate and structured form. This perspective should be the widest possible in legal relationships that have the participation of the State since the constituted powers in the three spheres of government have a constitutional duty to preserve and promote the equal treatment of citizens. Under tax law, particularly in relation to tax incentives, arisen threats to equality must be inhibited via public control not only by relief legislation that will be edited, which necessarily must comply with the formal requirements and materials provided constitutionally, but even effects of derivatives, since inequalities may arise in time after the entry into force of regulatory standards. In the Brazilian reality these threats to equal taxation in granting tax incentives are derived from the transparency deficit caused by insufficient objective references that can orientate public control, which compromises the effectiveness of their normative acts. To assist in overcoming this deficiency this work aims to provide objective parameters that besides qualifying the exercise of citizenship, can serve as support for the definition of public relief policies and for the official control legally referred to the meeting of the effectiveness of constitutional norms that safeguard equality. |
publishDate |
2012 |
dc.date.issued.fl_str_mv |
2012-12-21 |
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2013-03-12 |
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2015-04-14T14:33:57Z |
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SILVA, Roberto Camargo da. O controle p?blico dos incentivos fiscais para a tutela da igualdade tribut?ria. 2012. 31 f. Tese (Doutorado em Direito) - Pontif?cia Universidade Cat?lica do Rio Grande do Sul, Porto Alegre, 2012. |
dc.identifier.uri.fl_str_mv |
http://tede2.pucrs.br/tede2/handle/tede/4208 |
identifier_str_mv |
SILVA, Roberto Camargo da. O controle p?blico dos incentivos fiscais para a tutela da igualdade tribut?ria. 2012. 31 f. Tese (Doutorado em Direito) - Pontif?cia Universidade Cat?lica do Rio Grande do Sul, Porto Alegre, 2012. |
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