Tributação sobre o resultado de atividades econômicas ilícitas e o princípio Non Olet
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TCC
Date
2019-11
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Authors
Biskier, Eva
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Pasin, João Bosco Coelho
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Abstract
A tributação sobre o resultado econômico de atividades ilícitas surgiu na
Roma Antiga, a partir da tributação dos banheiros públicos, pelo princípio
demoninado Non Olet. Tal prática vem ganhando espaço nas discussões e no
cenário atual. A pesquisa se debruça em responder à seguinte pergunta-problema: É
correta a tributação de tais resultados? Seu objetivo se voltou a identificar os
princípios que regem o posicionamento atual dos Tribunais Superiores. Utilizou-se
um levantamento bibliográfico acerca da temática da tributação do resultado
econômico de atividades ilícitas, pesquisando em livros, artigos científicos, revistas
científicas, sites de internet e documentos. Percebeu-se que a matéria encontra-se
positivada perante o artigo 118 do Código Tributário Nacional e que o fato gerador é
considerado abstrato. Assim, concluiu-se que os atos ilícitos que auferem lucros
devem ter seus lucros tributados, a fim de que sejam respeitados os princípios
mencionados na pesquisa.
Taxation on the economic outcome of illicit activities arose in Ancient Rome from the taxation of public toilets by the demonized principle Non Olet and has gained ground in the discussions and current scenario. The research focuses on answering the following question: is the taxation of such results correct? Its goal was to identify the principles that govern the current position of the Superior Courts. We used a bibliographic survey about the theme of Taxation of the economic result of illicit activities, searching in books, scientific articles, scientific journals, internet sites and documents. It was noticed that the matter is positive under article 118 of the National Tax Code and that the chargeable event is considered abstract. Thus, it was considered that the illicit acts that earn profits should have their profits taxed, in order to respect the principles mentioned in the research.
Taxation on the economic outcome of illicit activities arose in Ancient Rome from the taxation of public toilets by the demonized principle Non Olet and has gained ground in the discussions and current scenario. The research focuses on answering the following question: is the taxation of such results correct? Its goal was to identify the principles that govern the current position of the Superior Courts. We used a bibliographic survey about the theme of Taxation of the economic result of illicit activities, searching in books, scientific articles, scientific journals, internet sites and documents. It was noticed that the matter is positive under article 118 of the National Tax Code and that the chargeable event is considered abstract. Thus, it was considered that the illicit acts that earn profits should have their profits taxed, in order to respect the principles mentioned in the research.
Description
Keywords
tributação , resultado econômico , atos Ilícitos , imoralidade , taxing , financial results , illicit acts , immorality