Tributação sobre o resultado de atividades econômicas ilícitas e o princípio Non Olet
Carregando...
Arquivos
Tipo
TCC
Data de publicação
2019-11
Periódico
Citações (Scopus)
Autores
Biskier, Eva
Orientador
Pasin, João Bosco Coelho
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
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.
Descrição
Palavras-chave
tributação , resultado econômico , atos Ilícitos , imoralidade , taxing , financial results , illicit acts , immorality