Imunidades tributárias: análise crítica da imunidade tributária conferida as entidades educacionais

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dc.contributor.advisorJardim, Eduardo Marcial Ferreira
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/8750317344050177por
dc.contributor.authorSilva, Filipe Piazzi Mariano
dc.creator.Latteshttp://lattes.cnpq.br/8907017851068806por
dc.date.accessioned2017-03-14T18:50:14Z
dc.date.accessioned2020-05-28T18:06:30Z
dc.date.available2020-05-28T18:06:30Z
dc.date.issued2017-02-02
dc.description.abstractThe following research is centered around a careful critical analysis pertaining to the tributary immunity established in the national judicial legislation, notably among those destined towards the philantropic, non-for-profit educational establishments, acting with the purpose of observing its development and constitution whilst aiming to identify if its development remains aligned with the social and judicial purposes which motivated them to begin with. Hence, we begin with a taxation historical outline, including the first manifestations of tributary immunity, thus allowing us to identify the reasons and adaptations to the current line of thought, where its acceptance must, compulsorily, relate to the access of its rights and warranties, thus acting in favor of the ensued absence of taxation capabilities related to its social relevance. Therefore we conclude with the analysis of the pertaining constitutional benefit within the tributary constitutional plan, ranging from, observations drawn from its judicial nature to the contemplation of the scope of its attributes, yet without doing away, albeit covering, in smaller scale, its modalities within the current Brazilian Constitution. In its latter sections, this study covers specific aspects of the logic between benefits accreted by the main entities of law, and what the benefited institutions give in return in favor of society at large, as it is irrefutable that, the tax exemption attributed to these institutions carries within it an increase in taxation to others many times doing so excessively, which should only be accepted within the limits measured by the benefits that such organization would bring to society and or due to the inability to carry regular taxation. This research conludes drawing upon simulations and research, that there is clear discrepancy in the relationship afore mentioned whereas the need for taxation regulation reform and reorganization becomes evident so that the system can continue to honor the taxation benefit to the organizations referred to, while the opposite seems inadmissible viewing from the current judicial and social standpoint.eng
dc.description.sponsorshipCoordenação de Aperfeiçoamento de Pessoal de Nível Superiorpor
dc.formatapplication/pdf*
dc.identifier.citationSILVA, Filipe Piazzi Mariano. Imunidades tributárias: análise crítica da imunidade tributária conferida as entidades educacionais. 2017. 142 f. Dissertação (Direito Político e Econômico) - Universidade Presbiteriana Mackenzie, São Paulo.por
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/24011
dc.keywordstaxation laweng
dc.keywordsconstitutional tax systemeng
dc.keywordstax immunityeng
dc.keywordstax immunity in educational institutions.eng
dc.keywordsphilantropyeng
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectdireito tributáriopor
dc.subjectsistema constitucional tributáriopor
dc.subjectimunidade tributáriapor
dc.subjectimunidade tributária das entidades educacionaispor
dc.subjectfilantropiapor
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIOpor
dc.thumbnail.urlhttp://tede.mackenzie.br/jspui/retrieve/13238/Filipe%20Piazzi%20Mariano%20da%20Silva.pdf.jpg*
dc.titleImunidades tributárias: análise crítica da imunidade tributária conferida as entidades educacionaispor
dc.typeDissertaçãopor
local.contributor.board1Pierdoná, Zélia Luiza
local.contributor.board1Latteshttp://lattes.cnpq.br/8677991232786928por
local.contributor.board2Baungartner, Roberto
local.contributor.board2Latteshttp://lattes.cnpq.br/2068515813340321por
local.publisher.countryBrasilpor
local.publisher.departmentFaculdade de Direito (FDIR)por
local.publisher.initialsUPMpor
local.publisher.programDireito Político e Econômicopor
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