Submitted by PPG Direito (ppgdir@pucrs.br) on 2018-04-17T19:20:05Z No. of bitstreams: 1 EDUARDO_LUIS_KRONBAUER_DIS.pdf: 1792721 bytes, checksum: 3b5e5a4d3bcf3f2bc31c2673af2e659e (MD5) / Approved for entry into archive by Caroline Xavier (caroline.xavier@pucrs.br) on 2018-05-04T17:49:24Z (GMT) No. of bitstreams: 1 EDUARDO_LUIS_KRONBAUER_DIS.pdf: 1792721 bytes, checksum: 3b5e5a4d3bcf3f2bc31c2673af2e659e (MD5) / Made available in DSpace on 2018-05-04T18:09:04Z (GMT). No. of bitstreams: 1 EDUARDO_LUIS_KRONBAUER_DIS.pdf: 1792721 bytes, checksum: 3b5e5a4d3bcf3f2bc31c2673af2e659e (MD5) Previous issue date: 2018-03-21 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / This study aims to develop a reasoning of tax rules with simulative function under the point of view of the natural law, indicating the natural law theory perspective as the best alternative against to the other existent legal theories standpoint. First, the study presents, in a critical view, the philosophical preconditions of the two doctrines that predominate the actual paradigm: legal positivism and ?neoconstitucionalism?. It demonstrates that these theories are in the opposite extremes and follow incommunicable ways, and both show insufficiencies in its justifications. Therefore, this present research sustains that the preconditions capable of revealing a more efficient and complete reasoning of the inducing tax rules can be find in the theory of natural law. Thereby, the justification presented in this paper stablishes the idea of natural law, basic goods, justice, finalities. Legitimacy and form of law as the elements capable of justify the taxation with simulative function. / O presente trabalho versa sobre a fundamenta??o das normas extrafiscais sob o prisma do direito natural, apontando a perspectiva jusnaturalista como a melhor alternativa em rela??o ?s demais correntes jusfilos?ficas existentes. Na primeira parte, s?o apresentados, de forma cr?tica, os pressupostos das duas correntes que predominam as fundamenta??es presentes no paradigma atual: positivismo jur?dico e neoconstitucionalismo. Demonstra-se que estas teorias caminham em extremos e n?o se comunicam entre si, sendo que ambas apresentam insufici?ncias em suas fundamenta??es. Dessa forma, sustenta-se que os pressupostos capazes de apresentar uma fundamenta??o mais eficiente e completa das normas extrafiscais est?o na teoria do direito natural. A fundamenta??o trazida no trabalho estabelece que os elementos capazes de justificar a tributa??o com finalidade de indu??o de comportamento dos contribuintes, com maior razoabilidade, est?o presentes na ideia de lei natural, bens b?sicos, justi?a, finalidades, legitimidade e forma.