Tributação e abuso de poder
The present work deals with the study of the phenomenon of abuse of power committed by the State in the exercise of the power to tax, from the perspective of the financial autonomy crisis of the Brazilian Federal Tax State and from a systematic analysis that, in turn, considers the taxation as a...
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Universidade Federal do Rio Grande do Norte
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Abuso de poder Exercício do poder de tributar Crise da autonomia financeira Estado fiscal Moral tributária CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
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Abuso de poder Exercício do poder de tributar Crise da autonomia financeira Estado fiscal Moral tributária CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO Silva Júnior, Genário Torres Tributação e abuso de poder |
| description |
The present work deals with the study of the phenomenon of abuse of power
committed by the State in the exercise of the power to tax, from the perspective of the
financial autonomy crisis of the Brazilian Federal Tax State and from a systematic
analysis that, in turn, considers the taxation as a tool for achieving the fundamental
objectives of the Republic, especially that of reducing social and regional inequalities.
Thus, the research aims to study the occurrence of abuse in the power to tax, starting
from an analysis of the Fiscal State within the context of loss of global autonomy due
to the financial crisis. From there, its direct consequence is approached, namely, the
increase in fiscal pressure on taxpayers due to the need to maximize public funding.
Using a qualitative research methodology of deductive hypothesis, the mismatch of
fiscal behavior is discussed, whether in terms of the duty to pay taxes by the taxpayers,
or in the exercise of the power to tax by the State, where there is a need to protect
principles, values and rules in order to establish a tax morality that harmonizes the
interests of these subjects. Finally, the work shows that within a context of clear
material inequality in relation to the taxpayer, the Tax State practices several abusive
acts that exacerbate the legal purpose of the taxing power attributed to it, which
becomes a mere collection and without material limits, to the firm detriment of the
fundamental rights of taxpayers. Thus, it is concluded that the State becomes the
author of the practice of unlawful acts when it seeks to collect taxes within this context,
which justifies the nullification of the acts practiced through an effective fight for the
legal system and the accountability of those involved. Such combat is presented in the
current reality in an insufficient way, generating as a consequence the
institutionalization of abusive practices by which the State uses as tools to increase tax
collection efficiency. |
| author2 |
Elali, André de Souza Dantas |
| author_facet |
Elali, André de Souza Dantas Silva Júnior, Genário Torres |
| format |
masterThesis |
| author |
Silva Júnior, Genário Torres |
| author_sort |
Silva Júnior, Genário Torres |
| title |
Tributação e abuso de poder |
| title_short |
Tributação e abuso de poder |
| title_full |
Tributação e abuso de poder |
| title_fullStr |
Tributação e abuso de poder |
| title_full_unstemmed |
Tributação e abuso de poder |
| title_sort |
tributação e abuso de poder |
| publisher |
Universidade Federal do Rio Grande do Norte |
| publishDate |
2022 |
| url |
https://repositorio.ufrn.br/handle/123456789/49262 |
| work_keys_str_mv |
AT silvajuniorgenariotorres tributacaoeabusodepoder |
| _version_ |
1773957763792109568 |
| spelling |
ri-123456789-492622022-09-02T22:22:24Z Tributação e abuso de poder Silva Júnior, Genário Torres Elali, André de Souza Dantas http://lattes.cnpq.br/8763166978795695 http://lattes.cnpq.br/2208028933825556 Carvalho, Ivan Lira de http://lattes.cnpq.br/1400530873044311 Nóbrega, Marcos Antônio Rios da Abuso de poder Exercício do poder de tributar Crise da autonomia financeira Estado fiscal Moral tributária CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO The present work deals with the study of the phenomenon of abuse of power committed by the State in the exercise of the power to tax, from the perspective of the financial autonomy crisis of the Brazilian Federal Tax State and from a systematic analysis that, in turn, considers the taxation as a tool for achieving the fundamental objectives of the Republic, especially that of reducing social and regional inequalities. Thus, the research aims to study the occurrence of abuse in the power to tax, starting from an analysis of the Fiscal State within the context of loss of global autonomy due to the financial crisis. From there, its direct consequence is approached, namely, the increase in fiscal pressure on taxpayers due to the need to maximize public funding. Using a qualitative research methodology of deductive hypothesis, the mismatch of fiscal behavior is discussed, whether in terms of the duty to pay taxes by the taxpayers, or in the exercise of the power to tax by the State, where there is a need to protect principles, values and rules in order to establish a tax morality that harmonizes the interests of these subjects. Finally, the work shows that within a context of clear material inequality in relation to the taxpayer, the Tax State practices several abusive acts that exacerbate the legal purpose of the taxing power attributed to it, which becomes a mere collection and without material limits, to the firm detriment of the fundamental rights of taxpayers. Thus, it is concluded that the State becomes the author of the practice of unlawful acts when it seeks to collect taxes within this context, which justifies the nullification of the acts practiced through an effective fight for the legal system and the accountability of those involved. Such combat is presented in the current reality in an insufficient way, generating as a consequence the institutionalization of abusive practices by which the State uses as tools to increase tax collection efficiency. O presente trabalho trata do estudo do fenômeno do abuso de poder cometido pelo Estado no exercício do poder de tributar, sob a ótica da crise da autonomia financeira do Estado Federal Fiscal brasileiro e a partir de uma análise sistemática que, por sua vez, considera a tributação como ferramenta para a concretização dos objetivos fundamentais da República, especialmente o de reduzir as desigualdades sociais e regionais. Assim, a pesquisa tem por objeto estudar a ocorrência de abuso no poder de tributar partindo de análise sobre o Estado Fiscal dentro do contexto perda de autonomia global pela crise financeira. Aborda-se, a partir daí o seu consequente direto, qual seja, o aumento da pressão fiscal sobre os cidadãos-contribuintes pela necessidade de se maximizar o financiamento público. Utilizando-se de uma metodologia de pesquisa qualitativa de hipótese dedutiva, discute-se o descompasso de comportamentos fiscais, seja quanto ao dever de pagar tributos pelos contribuintes, seja no exercício do poder de tributar pelo Estado, onde se vê a necessidade de se tutelar princípios, valores e regras a fim de se estabelecer uma moral tributária que harmonize os interesses desses sujeitos. Por fim, o trabalho apresenta que dentro de um contexto de clara desigualdade material em relação ao contribuinte, o Estado Fiscal prática diversos atos abusivos que exacerbam a finalidade legal do poder de tributar a ele atribuído, que passa a se dotar de intenção meramente arrecadatória e sem limites materiais, em firme detrimento aos direitos fundamentais dos contribuintes. Desta forma, conclui-se que o Estado se torna autor da prática de atos ilícitos quando visa arrecadar tributos dentro desse contexto, o que justifica a nulificação dos atos praticados através de um combate efetivo pelo ordenamento jurídico e a responsabilização dos envolvidos. Tal combate se apresenta na realidade atual de forma insuficiente, gerando como consequência a institucionalização das práticas abusivas pelas quais o Estado se vale como ferramentas de aumentar a eficiência arrecadatória. 2022-09-02T22:21:47Z 2022-09-02T22:21:47Z 2021-07-12 masterThesis SILVA JÚNIOR, Genário Torres. Tributação e abuso de poder. 2021. 122f. Dissertação (Mestrado em Direito) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2021. https://repositorio.ufrn.br/handle/123456789/49262 pt_BR Acesso Aberto application/pdf Universidade Federal do Rio Grande do Norte Brasil UFRN PROGRAMA DE PÓS-GRADUAÇÃO EM DIREITO |