Tributação do ilícito: da possibilidade de tributação dos valores auferidos de forma ilícita
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Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Gomes, Paula Gracio Kilzer
Orientador
Chimenti, Ricardo Cunha
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente artigo aborda a possibilidade de tributação dos valores auferidos
decorrente de atos ilícitos no direito brasileiro através de um estudo doutrinário e
jurisprudencial realizado por meio de pesquisa qualitativa. Inicialmente, analisa-se
conceitos necessários para o entendimento do tema, como o conceito de norma jurídico tributária, tributo e obrigação tributária. Posteriormente, destaca-se as características e os
limites do poder de tributar estatal sob os princípios da legalidade, da isonomia e da
capacidade contributiva, postuando os principais tópicos de discussão. Objetivando
delimitar o objeto de estudo do presente trabalho, examina-se a história do princípio non
olet, sua aplicação no ordenamento jurídico tributário e sua relação com a ilicitude dos
atos jurídicos. Procura-se, a seguir, diferenciar tributo e sanção, além de refletir sobre a
presença da ilicitude na hipótese de incidência e na ocorrência do fato gerador.
Finalmente, conclui-se pela admissibilidade de tributação das atividades ilícitas, desde
que presentes os efeitos econômicos do ato e realizados os fatos abstratamente previstos
na norma tributária.
This article deals with the possibility of taxation caused by illicit acts in brazilian law through a doctrinal and jurisprudential examination by means of qualitative research. For the first, we analyze the concept of legal and tax rules, tax and tax liability in order to enable a proper understanding of thoughts on the subject. Then investigates the characteristics and limits of state power to tax under the principles of legality, equality and ability to pay, relating them to the for and against taxation of wrongdoing arguments. In order to define the object of study of this work, examines the origin of the non olet principle, its application in the current legal system and its relation to the unlawfulness of the legal acts. Thereafter, seeks to differentiate tax and penalty, and reflect on the presence or awareness in the incidence of the event and the taxable event. Finally, we conclude the admissibility of taxation of illegal activities, since the present act of economic effects and made the abstract facts under the tax standard.
This article deals with the possibility of taxation caused by illicit acts in brazilian law through a doctrinal and jurisprudential examination by means of qualitative research. For the first, we analyze the concept of legal and tax rules, tax and tax liability in order to enable a proper understanding of thoughts on the subject. Then investigates the characteristics and limits of state power to tax under the principles of legality, equality and ability to pay, relating them to the for and against taxation of wrongdoing arguments. In order to define the object of study of this work, examines the origin of the non olet principle, its application in the current legal system and its relation to the unlawfulness of the legal acts. Thereafter, seeks to differentiate tax and penalty, and reflect on the presence or awareness in the incidence of the event and the taxable event. Finally, we conclude the admissibility of taxation of illegal activities, since the present act of economic effects and made the abstract facts under the tax standard.
Descrição
Indicado ao prêmio TCC
Palavras-chave
tributo , hipótes de incidência , ato ilícito , tax , abstract and concrete taxable event , illicit act