Normas tributárias extrafiscais, função e análise principiológica
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Tipo
TCC
Data de publicação
2020-12
Periódico
Citações (Scopus)
Autores
Miura, Giovana de Azevedo
Orientador
Chimenti, Ricardo Cunha
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente trabalho trata das normas tributárias extrafiscais, que possuem como principal
finalidade a intervenção no domínio econômico e no meio social, estimulando e
desestimulando condutas por meio da tributação.
Para iniciar a análise estudaremos a história do tributo e seu conceito atual no ordenamento
jurídico brasileiro. Posteriormente analisaremos as normas tributárias extrafiscais, como são
utilizadas atualmente de acordo com sua finalidade, inclusive durante a pandemia, e
diferenciaremos das outras normas tributárias.
Por fim será realizada uma análise principiológica dessas normas, buscando demonstrar como
elas podem servir de cenário para compreender determinados princípios, além do tratamento
diferenciado que tais normas possuem.
The present paper talks about extra-fiscal tax rules, whose main purpose is to intervene in the economic domain and is social environments, stimulating and discouraging some conducts through taxation. To begin the analysis we will study the history of taxes and its current meaning in the Brazilian legal system. Furthermore, we will analyze the extra-fiscal tax rules, as they are currently used according to its purpose and we will differentiate them from other tax rules. Finally, it will be done an analysis based on the standards of these rules, seeking to demonstrate how they can serve as a scenario to understand certain principles, besides the atypical treatment that these standards have.
The present paper talks about extra-fiscal tax rules, whose main purpose is to intervene in the economic domain and is social environments, stimulating and discouraging some conducts through taxation. To begin the analysis we will study the history of taxes and its current meaning in the Brazilian legal system. Furthermore, we will analyze the extra-fiscal tax rules, as they are currently used according to its purpose and we will differentiate them from other tax rules. Finally, it will be done an analysis based on the standards of these rules, seeking to demonstrate how they can serve as a scenario to understand certain principles, besides the atypical treatment that these standards have.
Descrição
Palavras-chave
tributos , normas , extrafiscalidade , princípios , taxes , rules , extra-fiscal , standards