This thesis examines the problems of implementation of the Islamic “zakat” as a system of taxation. In doing so, it seeks to establish coherent and consistent principles for zakat assessment, collection and disbursement, and to measure the Saudi zakat system against these principles. The Kingdom of Saudi Arabia is regarded as the cradle of Islam and it would therefore have been expected that Saudi Arabia would implement zakat correctly. However, this thesis argues that the current implementation of zakat in the Saudi legal system is fundamentally flawed, because it does not comply with a significant proportion of the fundamental principles of zakat. This thesis highlights the problems inherent in Saudi Arabia’s arguably excessive reliance on fatwas for the implementation of zakat. It is argued that these fatwas have rendered contemporary practice of zakat distant from the fundamental principles of zakat. This issue is examined with reference to original sources on zakat (Quranic verses and related statements by the Prophet Muhammad), and Islamic jurisprudence generally. The contention herein will be that the Zakat Regulation in Saudi Arabia requires reform in accordance with the principles identified in this thesis. This thesis begins by examining the concept and principles of zakat, and then establishes the principles of zakat collection, zakat application and zakat disbursement, the zakat practice in Saudi Arabia and its problems, and finally offers recommendations that would render Saudi law conformant with zakat principles.

The present diploma thesis is focused on the analysis and the assessment of the state of the art of legal regulations of rights and duties of the persons who participate in the administration of taxes in relation to basic principles of tax administration. The core legal regulation which is relevant for the theme under study is the tax rules that comprise a basic survey of principles applicable by the entities of the administration of taxes in practice. The tax rules is thus a main source of the findings for the enforcement of individual as well as partial rights and duties by tax payers and third persons that participate in the administration of taxes, and at the same time it determines the scope of the powers of the administrator of the tax which he administers against these. Basic principles of tax administration, together with the other legal principles which could also be applied at the administration of taxes, are main principles of the tax procedural law, for which they have significant importance in the form of constitutionally and legally regulated correctives. In contrast to the previous legal regulation contained in the Act to Administer Taxes and Charges, better systematization of principles, and consequently more effective use in contact especially of tax payers with the tax...

The tax might be identifiable with a tax-law relationship or make it subject to such a relationship, i.e. it could be definable as a public obligation of a participant in the legal relationship, or might be able to both approaches. The starting point is the economic definition of taxe and precisely the functional definition used in economic theory and financial science, neatly summarized commonly available knowledge about the principles of tax, operand the analysis of the economic construction of the tax in terms of legal doctrine, by the structural elements of the tax, since the legal definition of tax lies on them. Contrary to what is commonly recognized, tax procedural rules in Czech Republic contain a general legal definition of tax. Refuted can be the view that this definition is merely a legislative abbreviation. After a relatively long exploration of the concept tax, forced by an insufficiency of theoretical knowledge on this subject, tax jurisdiction of the state is examined as the ability to impose taxes and at a same time the general requirement of legality on all levels of exercising that power of every sovereign state. KEY WORDS Tax - Legality - Tax principles - State - Tax sovereignty - Protection of property

A informatização da administração pública afetou as relações entre fisco e contribuinte e exige a construção de nova interpretação para o direito tributário. O trabalho dedica-se a interpretar, tendo em vista a informatização da administração tributária, as normas que regulam a constituição do crédito tributário e as que impõem os limites ao poder de tributar. Para isso foca a informatização da Receita Federal no Brasil em especial o universo das declarações eletrônicas. Da análise dos princípios constitucionais, do conceito de tributo e dos limites à criação de ficções e presunções, aponta ser imprescindível o controle interno da legalidade pela administração pública no lançamento tributário, entendendo inválida no direito positivo brasileiro a constituição de crédito tributário por confissão de dívida elaborada pelo contribuinte. Perpassa por diversos pontos da relação entre fisco e contribuinte para reforçar a importância de manutenção, mesmo nos sistemas informatizados, de controles que evitem erros de fato e de direito na constituição do crédito tributário e proporcionem a correção destes com o menor sacrifício possível dos direitos e garantias dos contribuintes. As reflexões expostas podem ser também aplicáveis à administração tributária de outros entes federativos e, certamente, terão utilidade como referência na análise de futuras e desejáveis evoluções no controle informatizado da arrecadação tributária, como o que se anuncia com a finalização da implantação do SPED Sistema Público de Escrituração Digital. / The informatics in public administration affects the relations between tax authorities and taxpayers and requires the construction of new interpretation to the tax law. The work is intended to interpret, for the computerization of tax administration, the rules governing the formation of the tax credit and those imposing limits on the power to tax. For this, keep in focus the computerization of Federal Revenue Services in Brazil, in particular the universe of electronic statements. Analysis of constitutional principles, of the concept of tax limits and of the limits to creation of myths and assumptions shows that the internal control of legality by the government is essential in tax assessments. Therefore, it is not permitted in Brazilian Law, the constitution of tax obligations exclusively based on the taxpayer confession. Throughout various parts of the relationship between taxpayers and tax authorities this study reinforces the importance of maintenance, even in the computerized systems, of adequate controls to avoid errors of fact and law in the constitution of the tax credit and provisions for correction of these errors with the least possible sacrifice of rights and guarantees of taxpayers. The above considerations may also be applied to the administration of tax in States jurisdictions, and certainly this work will be useful as reference in the analysis of future and desirable developments in the computerized system to control tax collection, as it is announced with the completion of the SPED Sistema Público de Escrituração Digital (Digital Bookkeeping Public System) program.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2016-08-16T13:25:05Z No. of bitstreams: 1 Luiz Dias Martins Filho.pdf: 2182523 bytes, checksum: 5f327b2a08b2f3080afb6347cda651de (MD5) / Made available in DSpace on 2016-08-16T13:25:05Z (GMT). No. of bitstreams: 1 Luiz Dias Martins Filho.pdf: 2182523 bytes, checksum: 5f327b2a08b2f3080afb6347cda651de (MD5) Previous issue date: 2016-04-11 / Analyzing legal systems and tax principles, we realize that there are true legal and economic canons of taxation that states of international society can not underestimate, otherwise they will pay penalties as driven these states or countries to the margin or even the exclusion of the international economic integration and globalization processes. As a consequence, these states will face less competitiveness and loose part of international commercial trade, besides they will suffer the results of legal, economic and political isolation. This research makes an inquiry if the Brazilian tax system follows the five basic principles or canons of taxation described by Adam Smith, that in a summarized way are: (i) people should contribute taxes in proportion to their incomes and wealth; (ii) taxes should be certain, not arbitrary; (iii) taxes should be levied in the most convenient way; (iv) the costs of imposing and collecting taxes should be kept minimal; and (v) taxes should be competitive internationally. These tax principles are observed in a higher or lower degree by all tax systems in the world, with the purpose to assure, particularly, fundamental rights. This work also makes an inquiry if tax justice is delivered through the effectiveness of these basic tax principles that for a long time had been given by Adam Smith. This tax justice delivery is analyzed in a context of a social-democratic and pluralist country like Brazil, particularly according to an equalitarian liberalism in a neo-contratualist perspective / Analisando os sistemas jurídicos e os princípios tributários, verifica-se que há verdadeiros postulados jurídicos e econômicos da tributação que os Estados da Sociedade Internacional não podem desprezar, sob pena de levarem seus Estados à margem ou até exclusão do processo de integração econômica internacional e de globalização, sofrendo, consequentemente, com perdas de competitividade e de parcela do comércio internacional, e ainda arcando com as consequências do isolamento jurídico, econômico e político. Essa pesquisa investiga a observância, pelo sistema tributário brasileiro, dos cinco princípios ou axiomas tributários básicos postos por Adam Smith, que de forma sintética são: (i) as pessoas devem pagar os tributos na proporção de sua renda e riqueza; (ii) os tributos devem ser certos e não arbitrários; (iii) os tributos devem ser cobrados da forma mais conveniente, prática e simples; (iv) os custos de imposição e arrecadação dos tributos devem ser mínimos; e (v) os tributos devem ser internacionalmente competitivos. Esses princípios tributários são observados, em maior ou menor grau, por todos os sistemas tributários no mundo, a fim de assegurar, especialmente, direitos fundamentais. Investiga-se ainda a realização da justiça fiscal, por meio da efetivação desses princípios tributários essenciais, há tempos postos por Adam Smith, em um Estado pluralista e social-democrata como o Brasil, particularmente numa perspectiva neocontratualista de liberalismo igualitário

A informatização da administração pública afetou as relações entre fisco e contribuinte e exige a construção de nova interpretação para o direito tributário. O trabalho dedica-se a interpretar, tendo em vista a informatização da administração tributária, as normas que regulam a constituição do crédito tributário e as que impõem os limites ao poder de tributar. Para isso foca a informatização da Receita Federal no Brasil em especial o universo das declarações eletrônicas. Da análise dos princípios constitucionais, do conceito de tributo e dos limites à criação de ficções e presunções, aponta ser imprescindível o controle interno da legalidade pela administração pública no lançamento tributário, entendendo inválida no direito positivo brasileiro a constituição de crédito tributário por confissão de dívida elaborada pelo contribuinte. Perpassa por diversos pontos da relação entre fisco e contribuinte para reforçar a importância de manutenção, mesmo nos sistemas informatizados, de controles que evitem erros de fato e de direito na constituição do crédito tributário e proporcionem a correção destes com o menor sacrifício possível dos direitos e garantias dos contribuintes. As reflexões expostas podem ser também aplicáveis à administração tributária de outros entes federativos e, certamente, terão utilidade como referência na análise de futuras e desejáveis evoluções no controle informatizado da arrecadação tributária, como o que se anuncia com a finalização da implantação do SPED Sistema Público de Escrituração Digital. / The informatics in public administration affects the relations between tax authorities and taxpayers and requires the construction of new interpretation to the tax law. The work is intended to interpret, for the computerization of tax administration, the rules governing the formation of the tax credit and those imposing limits on the power to tax. For this, keep in focus the computerization of Federal Revenue Services in Brazil, in particular the universe of electronic statements. Analysis of constitutional principles, of the concept of tax limits and of the limits to creation of myths and assumptions shows that the internal control of legality by the government is essential in tax assessments. Therefore, it is not permitted in Brazilian Law, the constitution of tax obligations exclusively based on the taxpayer confession. Throughout various parts of the relationship between taxpayers and tax authorities this study reinforces the importance of maintenance, even in the computerized systems, of adequate controls to avoid errors of fact and law in the constitution of the tax credit and provisions for correction of these errors with the least possible sacrifice of rights and guarantees of taxpayers. The above considerations may also be applied to the administration of tax in States jurisdictions, and certainly this work will be useful as reference in the analysis of future and desirable developments in the computerized system to control tax collection, as it is announced with the completion of the SPED Sistema Público de Escrituração Digital (Digital Bookkeeping Public System) program.

This thesis is an interdisciplinary perspective on the issue of fair distribution of the tax burden. Taxes are assessed in terms of its purpose, which is to establish resources for the payment of government spending . Attention is focused on the moral and ethical aspects of the impact of the tax burden in human behavior and decision making. The work is divided into four chapters . The first chapter is devoted to human beings , its behavior and decision-making capabilities and comprehensive view of human individuality. One is set in the perspective of living and farming. The second chapter contains a brief look at the concepts of justice , focusing on the relationship between justice and ethical values selected . In the third chapter, the evaluation of the structure of the tax system and individual taxation, with a focus on tax fairness in economic sense . The fourth chapter is devoted to some aspects of international taxation. In conclusion, the thesis are evaluated conflicts tax fairness with other values .

Nesta obra, discorre-se sobre os princípios jurídicos, deduzidos do valor justiça, importantes à conformação de um sistema tributário, cujos efeitos econômicos mostrem-se constitucionais em face dos objetivos da Constituição Econômica, dentre os quais se incluem a justiça social e a justiça fiscal. A história constitucional republicana brasileira condicionou o surgimento da técnica da minudência, de modo que se impõe superá-la para reconhecer legítimas limitações ao poder de tributar, implícitas ou explícitas, fora dos capítulos especificamente dedicados à matéria tributária, reconhecendo-se, assim, a unidade inerente ao ordenamento jurídico. O autor conclui que há diversas limitações constitucionais ao exercício de competências tributárias, comprometidas com o valor justiça, determinadas por princípios da Constituição Econômica e por princípios decorrentes da justiça fiscal, implícitos ou explícitos, que determinam os contornos de um sistema tributário ideal, não do ponto de vista da Ciência das Finanças, mas da ordem constitucional vigente, a ser instituído e tutelado pelos formuladores da política tributária que, por isso, não devem buscar objetivos meramente orçamentários, condicionantes de uma desordenada atividade de instituição de tributos, mas o desiderato de instituir um verdadeiro sistema tributário comprometido com objetivos determinados por valores constitucionalmente albergados. / This essay addresses juridical principles, deducted from justice value, important to the conformation of a tributary system which economical effects should prove to be constitutional when compared to the objectives of the Economical Constitution, such as social and fiscal justice. The Brazilian republican constitutional history conditioned the appearance of the detail technique, which imposes the need to surpass it in order to acknowledge legitimate limitations to the power of laying tributes, implicit or explicit, outside the chapter specifically dedicated to tax matter, thus recognizing the intrinsic unity of the legal system. The author concludes that there are several constitutional limitations to the exercise of tax competence, committed to the justice value, determined by principles of the Economic Constitution and by principles resulting from fiscal justice, implicit or explicit, that determine the boundaries of an ideal tax system, not from the perspective of Public Economics, but from the ruling constitutional order, which is to be established and protected by the formulators of tax politics that, therefore, shouldnt aim merely at budget goals, condition to a chaotic activity of tax imposition, but the desire to found a true tax system committed to goals determined by constitutionally sheltered values.

Nesta obra, discorre-se sobre os princípios jurídicos, deduzidos do valor justiça, importantes à conformação de um sistema tributário, cujos efeitos econômicos mostrem-se constitucionais em face dos objetivos da Constituição Econômica, dentre os quais se incluem a justiça social e a justiça fiscal. A história constitucional republicana brasileira condicionou o surgimento da técnica da minudência, de modo que se impõe superá-la para reconhecer legítimas limitações ao poder de tributar, implícitas ou explícitas, fora dos capítulos especificamente dedicados à matéria tributária, reconhecendo-se, assim, a unidade inerente ao ordenamento jurídico. O autor conclui que há diversas limitações constitucionais ao exercício de competências tributárias, comprometidas com o valor justiça, determinadas por princípios da Constituição Econômica e por princípios decorrentes da justiça fiscal, implícitos ou explícitos, que determinam os contornos de um sistema tributário ideal, não do ponto de vista da Ciência das Finanças, mas da ordem constitucional vigente, a ser instituído e tutelado pelos formuladores da política tributária que, por isso, não devem buscar objetivos meramente orçamentários, condicionantes de uma desordenada atividade de instituição de tributos, mas o desiderato de instituir um verdadeiro sistema tributário comprometido com objetivos determinados por valores constitucionalmente albergados. / This essay addresses juridical principles, deducted from justice value, important to the conformation of a tributary system which economical effects should prove to be constitutional when compared to the objectives of the Economical Constitution, such as social and fiscal justice. The Brazilian republican constitutional history conditioned the appearance of the detail technique, which imposes the need to surpass it in order to acknowledge legitimate limitations to the power of laying tributes, implicit or explicit, outside the chapter specifically dedicated to tax matter, thus recognizing the intrinsic unity of the legal system. The author concludes that there are several constitutional limitations to the exercise of tax competence, committed to the justice value, determined by principles of the Economic Constitution and by principles resulting from fiscal justice, implicit or explicit, that determine the boundaries of an ideal tax system, not from the perspective of Public Economics, but from the ruling constitutional order, which is to be established and protected by the formulators of tax politics that, therefore, shouldnt aim merely at budget goals, condition to a chaotic activity of tax imposition, but the desire to found a true tax system committed to goals determined by constitutionally sheltered values.

A tese tem a intenção de promover um estudo sobre a efetivação do mínimo existencial pelas normas que regulam a atividade financeira do Estado, mediante uma articulação entre os fundamentos e objetivos fundamentais da república, os direitos fundamentais sociais e os subsistemas financeiro e tributário na Constituição Federal de 1988. A ideia principal é explorar os instrumentos fiscais e financeiros aptos a garantir a efetivação dos direitos sociais individuais (dimensão do mínimo existencial), o que é considerado vital para a superação do subdesenvolvimento brasileiro (relação entre direitos sociais e atividade financeira do Estado). Partindo da constatação de que o Brasil apresenta índices de desenvolvimento humano baixos em comparação à sua riqueza, a tese refutará importações acríticas das concepções de Estado atualmente praticadas em países desenvolvidos, para analisar a função que os direitos sociais previstos na Constituição Federal têm na realidade brasileira atual, bem como qual é o grau de efetividade desses direitos que é exigido pela Constituição. Com base nisso, a tese fará uma ligação entre direitos sociais e a atividade financeira do Estado, de modo a detectar pontos de intersecção entre esses subdomínios e entender de que forma as normas fiscais e financeiras podem dar efetividade ao mínimo existencial. Para tanto, no decorrer do trabalho será feita uma releitura dos diversos instrumentos tributários e financeiros aptos a dar efetividade a direitos sociais, tais como: (a) a competência tributária, (b) os princípios constitucionais tributários (capacidade contributiva, seletividade e não-confisco) e (c) os limites constitucionais orçamentários (orçamento da seguridade social, despesas mínimas com educação e saúde e fundos constitucionais), em nível constitucional, e (d) as desonerações fiscais e (e) as leis orçamentárias em nível infraconstitucional. Por fim, será feita uma crítica se o Estado brasileiro vem ou não manejando corretamente esses instrumentos. / The thesis draws upon the effectiveness of the fundamental rights related to the social minimum through the rules that regulate the financial activity of the Brazilian State, considering both tax and budgetary legislation. The study will be based on a joint interpretation of the foundations and fundamental objectives of the republic, the social fundamental rights and the budgetary and tax systems of the Brazilian Federal Constitution. The main idea is to exploit the tax and budgetary instruments able to ensure the fulfillment of social individual rights (social minimum dimension), which is considered vital to overcome the Brazilian underdevelopment status (relation between social rights and financial activity of the State). Starting from the fact that Brazil has low human development indices in comparison to its wealth (Gross Domestic Product), the thesis will refuse of uncritical importation of conceptions of State currently applied in developed countries, in order to examine the role that social rights currently have before the Brazilian social reality, as well as the degree of effectiveness of such rights that is required by the Constitution. Based on this, the thesis will establish a connection between social rights and financial activity of the State, in order to detect the intersectional points between these areas and understand how the tax and budgetary laws could bring effectiveness to the social minimum. To achieve that, this work will try to reinterpret tax and budgetary instruments that could be able to give effect to social rights, such as: (a) the power to tax, (b) tax principles (ability to pay, selectivity and non-confiscation) and (c) the constitutional budget limitations (social security budget, minimum expenditures on education and health and constitutional funds), in constitutional level, and (d) the tax exemptions and (e) the budgetary laws. Finally, this work will launch a critic on the way that the Brazilian Government has been using such tools in order to achieve its social responsibility before the people.