Tributação, finanças públicas e política fiscal: uma análise sob a óptica do direito e economia
In the Brazilian legal scenario, the study of taxation has traditionally been restricted to positivist analysis, concerned with investigating the formal aspects of the tax legal rule. Despite its relevance to the formation of the national doctrine of tax, such formalist tradition limits the disci...
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Formato: | Dissertação |
Idioma: | por |
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Universidade Federal do Rio Grande do Norte
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Endereço do item: | https://repositorio.ufrn.br/jspui/handle/123456789/13954 |
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Resumo: | In the Brazilian legal scenario, the study of taxation has traditionally been restricted to
positivist analysis, concerned with investigating the formal aspects of the tax legal rule.
Despite its relevance to the formation of the national doctrine of tax, such formalist
tradition limits the discipline, separating it from reality and the socioeconomic context in
which the Tax Law is inserted. Thus, the proposal of the dissertation is to examine the
fundamentals and nature of taxation and tax legal rules from the perspective of Law and
Economics (Economic Analysis of Law). For this purpose, the work initially
reconnects the Tax Law and Science of Finance (or Public Finance) and Fiscal
Policy, undertaking not only a legal analysis, but also economic and financial analysis of the
theme. The Economics of Public Sector (or Modern Public Finance) will contribute to the
research through topics such as market failures and economic theory of taxation, which are
essential to an economic approach to Tax Law. The core of the work lies in the application
of Law and Economics instruments in the study of taxation, analyzing the effects of tax rules
on the economic system. Accordingly, the dissertation examines
the fundamental assumptions that make up the Economic Analysis of Law (as the concept
of economic efficiency and its relation to equity), relating them to the tax phenomenon. Due
to the nature of the Brazilian legal system, any worth investigation or
approach, including Law and Economics, could not pass off the Constitution. Thus,
the constitutional rules will serve as a limit and a prerequisite for the application of Law and
Economics on taxation, particularly the rules related to property rights, freedom, equality and
legal certainty. The relationship between taxation and market failures receives prominent role,
particularly due to its importance to the Law and Economics, as well as to the role that
taxation plays in the correction of these failures. In addition to performing a review of
taxation under the approach of Economic Analysis of Law, the research also investigates the
reality of Brazilian tax system, applying the concepts developed in relevant cases and issues
to the national scene, such as the relationship between taxation and development, the
compliance costs of taxation, the tax evasion and the tax enforcement procedure. Given the
above, it is intended to lay the groundwork for a general theory of Economic Analysis of Tax
Law, contextualizing it with the Brazilian tax system |
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