Evengy Pashukanis was a russian legal scholar who with his book Law and Marxism: a general theorydeveloped a theory according to which law emerges from the exchange of commodities undercapitalism. The aim of this essay, called “the Right to the commodity and the origins of subjectivity”,is to determine the meaning of the term “legal subjectivity” and how the legal subject gains “adouble” with a “juridically constituted” will and how this affects a concrete person’s lived experienceaccording to Pashukanis. Legal subjectivity arises from the need of commodities to be exchanged onthe market, which makes the law and the economy mutually dependent upon each other. Thecommodity gives subjectivity to its owner and engenders it with a profit maximizing will, asubjectivation completed through a mutual recognition between two commodity owners in whichthey recognize each other’s abilities to hold rights and duties. This means the subjects recognize eachother as formally equal and independent. This leads to the beliefs that the will comes from theconcrete person and not the commodity, and that the subject is autonomous when in fact it is theresult of a social interplay. When the two legal subjects get into a conflict it gives rise to a statemachinery in the form of the judiciary and the law which appears neutral but acts in accordance withthe needs of the capitalist system, and the legal form, which the machinery then spreads to othersocial relations, turning them into to relations between legal subjects based on rights and duties. Thestate and the economy appear separate but are linked through the legal subject. The legal formtransforms the legal subject into its own double, this more abstract subjectivity can be described asdifferent roles that the legal subject acts out in different scenarios with a will based on the needs ofthe capitalist system, although the will seems to be free and absolute and emanating from theconcrete person. The legal subjectivity is coded as a male and limited in what duties it can take on.

Made available in DSpace on 2016-04-26T20:20:49Z (GMT). No. of bitstreams: 1 Fabricio de Carvalho Serafini.pdf: 2174708 bytes, checksum: b4b0a81d724e6647978c41ed2cd174c0 (MD5) Previous issue date: 2012-04-23 / Starting with the forecast, in our positive law, about the extinguishing of the punshability of the tax crimes, for the tax payment (regardless of the time), we arrive at the conclusion that the criminal law is working as collecting agent of the tax law, what it opposes the characteristic of ultima ratio of the first one, characteristic this, pointed since its origins, until the present days, as basic with respect to the same, being one of its differentials for other branches of low. This show us that's more important for our State the payment of the tax then the punishment for who commit tax crimes. This coaction propagated by the accusation for tax crime ended showing very efficient, therefore it increased the tax collection, which will be argued in terms of the general theory of the law, once confirmed what we always defend, unique as characteristic of the complete rules of law, of the several species of norms, that is the forecast of a sanction, for the State, for the one who did not follow the law, imposed in coercitive way. This took us to study the sanction, as well as differentiating the coaction of the coercion, therefore the first one happens before the non compliance of the complete rule of law, threatening the expectation of a sanction, while the second one happens after the non compliance of the complete rule of law, being the application form of the sanction. Confirming our sanctionist idea, we look for the reasons of the fulfilment of many of the rules of law are given by the fear of the sanction, what took us to look for answers in psychology, more specifically in its analysis of the behavior stream (behaviourism), but for our surprise, this showed unfruitful. With this disillusionment, we went to search aid in an opposing chain, the psychoanalysis, more precisely in the ideas of its founder Sigmund Freud. Its ideas in social, cultural and anthropological terms, permeated for its fundamental concepts of the psychoanalysis, had supplied what we looked for, that is, the confirmation of that the human beings follow many norms due to the fear of its sanctions, what it strengthened our sanctionist idea of the law / Partindo da previsão, em nosso direito positivo, da extinção da punibilidade dos crimes tributários, pelo pagamento do tributo (independentemente do seu momento), chegamos à conclusão de que o direito penal está funcionando como agente arrecadador do direito tributário, o que contraria a característica de ultima ratio do primeiro, característica essa, apontada desde seus primórdios, até os dias de hoje, como fundamental para o mesmo, sendo um de seus diferenciais para os demais ramos do direito. Isso nos mostra que mais importa para o nosso Estado o pagamento do tributo do que a punição para os que cometem crimes tributários. Essa coação veiculada pela acusação por crime tributário acabou por se mostrar muito eficiente, pois aumentou a arrecadação tributária, o que será discutido em termos da teoria geral do direito, pois confirmou o que sempre defendemos, como característica diferenciadora das normas jurídicas completas, das demais espécies de normas, que é a previsão de uma sanção, pelo Estado, para seu descumpridor, imposta de maneira coercitiva. Isso nos levou a estudar a sanção, bem como diferenciar a coação da coerção, pois a primeira se dá antes do descumprimento da norma jurídica completa, ameaçando, pela previsão de uma sanção, ao passo que a segunda se dá após o descumprimento da norma jurídica completa, sendo a forma de aplicação da sanção. Ao confirmamos a nossa idéia sancionista, procuramos buscar os porquês do cumprimento de muitas das normas jurídicas se dar pelo temor da sanção, o que nos levou a buscar respostas na psicologia, mais especificamente na sua corrente análise do comportamento (behaviorismo), mas para nossa surpresa, isso se mostrou infrutífero. Com essa decepção, fomos buscar auxílio numa corrente oposta, a psicanálise, mais precisamente nas idéias de seu fundador Sigmund Freud. As suas idéias em termos sociais, culturais e antropológicos, permeadas por seus conceitos basilares da psicanálise, nos forneceram o que procurávamos, ou seja, a confirmação de que os seres humanos seguem muitas normas devido ao temor de suas sanções, o que reforçou a nossa idéia sancionista do direito

Made available in DSpace on 2016-04-26T20:23:35Z (GMT). No. of bitstreams: 1 Luis Henrique Marotti Toselli.pdf: 1761447 bytes, checksum: f4f83f36c33fa8101690261e307cdac0 (MD5) Previous issue date: 2015-03-10 / The employer contribution to the cost of the social security system in Brazil, according to article 195, I, "a", of the Federal Constitution of 1988, must levied on the total remuneration arising from services rendered by individuals. However, the Government has created a replacement contribution, mandatory for taxpayers listed in the law, which is imposed on the gross revenue of the companies. The purpose study is to investigate this collection (called "CPRB") in light of the Brazilian constitutional tax system / A contribuição patronal destinada ao financiamento do regime previdenciário no Brasil, de acordo com o artigo 195, I, a , da Constituição Federal de 1988, deve incidir sobre a totalidade das remunerações pagas pelas empresas por serviços prestados por pessoas físicas. Ocorre que o Governo criou uma contribuição substitutiva, obrigatória para os contribuintes listados na lei, que passou a incidir sobre a receita bruta das empresas. Nosso estudo consiste em verificar essa exação (denominada CPRB ) à luz do sistema constitucional tributário