Livre concorrência, tributação e desenvolvimento socioeconômico: utilização de legítimas vantagens tributárias em prejuízo da livre concorrência

dc.contributor.advisorBagnoli, Vicente
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/0863528720140277por
dc.contributor.authorCampanile, Vinicius Tadeu
dc.creator.Latteshttp://lattes.cnpq.br/4325169901342900por
dc.date.accessioned2017-10-02T14:26:42Z
dc.date.accessioned2020-05-28T18:06:34Z
dc.date.available2020-05-28T18:06:34Z
dc.date.issued2017-08-15
dc.description.abstractThis dissertation aims to analyze the behavior of economic agents in the relevant markets in which they operate, especially considering the possibility and enjoyment of tax advantages which may be considered legitimate, but should not serve as a guarantee for privileges for those who in detriment of the competition. This is because taxation causes unavoidable impacts on the economy and a full understanding of the phenomenon is not possible without due consideration of the related market issues, particularly the analysis of the points of contact between taxation and competition and it is necessary to establish a dialogue between these systems, which today are complementary and inseparable. The task of confronting and analyzing the problem and the relationship between taxation and, particularly, its effects on free competition, and its important consequences for Brazilian economic and social development, is only feasible with the adoption of a vision broader scope of the Tax Law, which understands it in an interdisciplinary and systematic way. In view of this situation and the numerous competitive effects in tax matters, the study focuses on the conduct of these agents and their limits, in a way in which freedom of initiative, free competition, the social function of ownership of production assets, the principle of the neutrality of taxation and the principle of equality impose on them, in view of the principles, values and commitments demanded by the present constitutional order, with the social actors having as their duty a real social transformation.eng
dc.description.sponsorshipCoordenação de Aperfeiçoamento de Pessoal de Nível Superiorpor
dc.description.sponsorshipUniversidade Presbiteriana Mackenziepor
dc.formatapplication/pdf*
dc.identifier.citationCAMPANILE, Vinicius Tadeu. Livre concorrência, tributação e desenvolvimento socioeconômico: utilização de legítimas vantagens tributárias em prejuízo da livre concorrência. 2017. 174 f. Dissertação (Direito Político e Econômico) - Universidade Presbiteriana Mackenzie, São Paulo.por
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/24039
dc.keywordsfree competitioneng
dc.keywordstaxationeng
dc.keywordssocial function of the property of production assetseng
dc.keywordstax neutralityeng
dc.keywordseffects on tax matterseng
dc.keywordstax consultationseng
dc.keywordstax immunitieseng
dc.keywordstax benefitseng
dc.keywordsmodulation of the effects of Supreme Court’s decisionseng
dc.keywordssocioeconomic developmenteng
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectlivre concorrênciapor
dc.subjecttributaçãopor
dc.subjectfunção social da propriedade dos bens de produçãopor
dc.subjectneutralidade tributáriapor
dc.subjectefeitos concorrenciais em matéria tributáriapor
dc.subjectconsultas fiscaispor
dc.subjectimunidades tributáriaspor
dc.subjectbenefícios tributáriospor
dc.subjectmodulação dos efeitos de decisões do STFpor
dc.subjectdesenvolvimento socioeconômicopor
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIOpor
dc.thumbnail.urlhttp://tede.mackenzie.br/jspui/retrieve/15090/Vinicius%20Tadeu%20Campanile.pdf.jpg*
dc.titleLivre concorrência, tributação e desenvolvimento socioeconômico: utilização de legítimas vantagens tributárias em prejuízo da livre concorrênciapor
dc.typeDissertaçãopor
local.contributor.board1Martins, Ives Gandra da Silva
local.contributor.board2Gutierrez, Miguel Delgado
local.publisher.countryBrasilpor
local.publisher.departmentFaculdade de Direito (FDIR)por
local.publisher.initialsUPMpor
local.publisher.programDireito Político e Econômicopor
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