Imunidades tributárias aplicáveis ao "terceiro setor"

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dc.contributor.advisorCosta, Alcides Jorgept_BR
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/9528822025039599por
dc.contributor.authorEscobar, Marcelo Ricardopt_BR
dc.creator.Latteshttp://lattes.cnpq.br/3739809290854098por
dc.date.accessioned2016-03-15T19:33:47Z
dc.date.accessioned2020-05-28T18:05:49Z
dc.date.available2011-12-03pt_BR
dc.date.available2020-05-28T18:05:49Z
dc.date.issued2011-09-26pt_BR
dc.description.abstractIn this study we aimed to perform an analysis of tax incidence in the activities the "third sector". To this end we start from an analysis about what this sector is considered by checking their appearance in Brazil, as in comparative law, especially as regards England, for a time thereafter, presenting critical legal and economics end of the election, demonstrating the difficulty in conceptualizing this particular segment and which is booming, compared to the minimalize state and its difficulty in providing educational and assistance services. Firmed these assumptions we focused our work on the concept of tax immunity, from a historical study of doctrine, thus achieving the largest object of this work that is the analysis of the immunities precepts regarding taxes and social contributions, respectively, contained in Articles 150, section VI, "c", and 195, § 7, both of the 1988 Brazilian Constitution. The analysis in question was based on the current legislation on the subject, doctrine and jurisprudence related and, in the absence of depletion of the topic in the academic and judicial fields, this paper presents the controversial topics, indicating based on research developed, the possible developments of the theme.eng
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/23748
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.subjectimunidadepor
dc.subjectterceiro setorpor
dc.subjectentidades educacionaispor
dc.subjectentidades assistenciaispor
dc.subjectimmunityeng
dc.subjectnonprofiteng
dc.subjecteducational entitieseng
dc.subjectsocial service organizationseng
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOpor
dc.titleImunidades tributárias aplicáveis ao "terceiro setor"por
dc.typeDissertaçãopor
local.contributor.board1Pierdoná, Zélia Luizapt_BR
local.contributor.board1Latteshttp://lattes.cnpq.br/8677991232786928por
local.contributor.board2Lins, Robson Maiapt_BR
local.contributor.board2Latteshttp://lattes.cnpq.br/2291759900750297por
local.publisher.countryBRpor
local.publisher.departmentDireitopor
local.publisher.initialsUPMpor
local.publisher.programDireito Político e Econômicopor
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Direito Político e Econômico - Dissertações - Direito Higienópolis