A importância dos princípios e limitações ao poder de tributar nas relações entre contribuintes e o Estado
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Tipo
TCC
Data de publicação
2023-06
Periódico
Citações (Scopus)
Autores
Ribeiro, Scarlatt Lara
Orientador
Takano, Caio Augusto
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Resumo
O presente trabalho tem o intuito de evidenciar, sem nenhuma pretensão de esgotar o tema – dada sua tamanha complexidade –, a importância dos princípios e limitações ao poder de tributar nas relações entre Estado e contribuinte.
A relevância deste estudo se evidencia, primeiramente, face a condição de vulnerabilidade em que os contribuintes se encontram no contexto dessas relações obrigacionais, uma vez que o Estado detém não apenas o poder de instituir os tributos, mas também de exigir e fiscalizar o seu pagamento, aplicar penalidades em face de eventual infração e, ainda, julgar os conflitos decorrentes da interpretação da legislação tributária.
Para tanto, foi realizado um estudo teórico-doutrinário acerca de o que se entende por princípios e limitações constitucionais ao poder de tributar, quais são suas principais vertentes, seus conceitos, alcances e implicações práticas.
Superado o estudo teórico-científico, foram realizadas análises de recentes discussões tributárias cujas razões de decidir versam sobre limitação ao poder de tributar, objetivando visualizar se tais desideratos são cumpridos pelos Poderes Legislativo e Executivo e, ulteriormente, têm sua obediência imposta pelo Poder Judiciário.
The present paper intends to highlight, without any intention of exhausting the theme – given its complexity –, the importance of the principles and limitations to the power of taxation, in the relations between State and taxpayer. The relevance of this study is evident, firstly, in view of the condition of vulnerability in which taxpayers find themselves in the context of these obligatory relationships, since the State has not only the power to institute taxes, but also to demand and supervise their payment., apply penalties in the face of any infraction, and also judge conflicts arising from the interpretation of tax legislation. To this end, a theoretical and doctrinal study was carried out on what is meant by constitutional principles and limitations on the power of taxation, what are its main aspects, concepts, scope and practical implications. Beyond the theoretical-scientific study, this paper analyzed recent tax discussions that were carried out whose reasons for deciding are about limiting the power to tax, aiming to see whether such desideratum is fulfilled by the Legislative and Executive Powers and, subsequently, have their obedience imposed by the Judiciary.
The present paper intends to highlight, without any intention of exhausting the theme – given its complexity –, the importance of the principles and limitations to the power of taxation, in the relations between State and taxpayer. The relevance of this study is evident, firstly, in view of the condition of vulnerability in which taxpayers find themselves in the context of these obligatory relationships, since the State has not only the power to institute taxes, but also to demand and supervise their payment., apply penalties in the face of any infraction, and also judge conflicts arising from the interpretation of tax legislation. To this end, a theoretical and doctrinal study was carried out on what is meant by constitutional principles and limitations on the power of taxation, what are its main aspects, concepts, scope and practical implications. Beyond the theoretical-scientific study, this paper analyzed recent tax discussions that were carried out whose reasons for deciding are about limiting the power to tax, aiming to see whether such desideratum is fulfilled by the Legislative and Executive Powers and, subsequently, have their obedience imposed by the Judiciary.
Descrição
Palavras-chave
poder de tributar , princípios , limitações , power of taxation , principles , limitations