Submitted by PPG Filosofia (filosofia-pg@pucrs.br) on 2018-05-21T13:43:38Z No. of bitstreams: 1 TES_JADERSON BORGES LESSA.pdf: 1883533 bytes, checksum: e3484db9f132bfc3c19567541b5d676a (MD5) / Approved for entry into archive by Sheila Dias (sheila.dias@pucrs.br) on 2018-06-01T13:26:37Z (GMT) No. of bitstreams: 1 TES_JADERSON BORGES LESSA.pdf: 1883533 bytes, checksum: e3484db9f132bfc3c19567541b5d676a (MD5) / Made available in DSpace on 2018-06-01T13:32:28Z (GMT). No. of bitstreams: 1 TES_JADERSON BORGES LESSA.pdf: 1883533 bytes, checksum: e3484db9f132bfc3c19567541b5d676a (MD5) Previous issue date: 2018-03-16 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / The aims of this research on the criticism of Michael Sandel to John Rawls it is to investigate the possibility to carry out another solution the problem of the priority of the right over the good, about the limits of the theory of justice and of political liberalism. This aims signals an attempt to solve a problem internal justice as fairness but became the target of external critics, who saw in this situation their practical and conceptual limits. Even acknowledging external criticism, the proposed solution to the limits presented involves an internal response. The proposal includes: ?) the displacement of the problem of priority to the problem of congruence; ?) the affirmation of the relevance of conceptions of good, both from the moral and political point of view, of a conception of justice; ?) the recognition that a rejection of a vision of good could weaken political institutions. The implication of this perspective is that any absolute understanding of these perspectives is undone if emphasized the elements of justice and good in the perspective of congruence. Given these objectives and proposals, the research plan is based on the state of how this question is found in the work of Rawls, either in terms of priority or of congruence. Then are the critical considerations that Sandel presents as limits to the realization of that theory of justice and that form of political liberalism. Namely, that justice cannot be primary and that political liberalism leads to a loss of the politics of good (common, public). The result is a "procedural republic". The last part is to demonstrate that the problem of congruence ? that of showing the possibility of a theory of justice finding a place within the conceptions of good ? it is not rejected by liberalism. This idea reinforces the possibility of Rawls's theory goes beyond the limits indicated by Sandel. / O objetivo desta pesquisa sobre a cr?tica de Michael Sandel a John Rawls ? investigar a possibilidade de se efetivar outra solu??o, para os limites da teoria da justi?a e do liberalismo pol?tico, ao problema da prioridade do justo sobre o bem. Esse objetivo sinaliza uma tentativa de resolu??o de um problema, interno a justi?a como equidade, mas que se tornou alvo dos cr?ticos externos, que viram nessa situa??o os seus limites, pr?ticos e conceituais. Mesmo a cr?tica externa sendo reconhecida, a proposta de solu??o para os limites apresentados abrange uma resposta interna, que envolve: ?) uma guinada do problema da prioridade para o problema da congru?ncia; ?) a afirma??o da relev?ncia das concep??es de bem, tanto para o ponto de vista moral, quanto pol?tico, de uma concep??o de justi?a; e, ?) o reconhecimento de que uma rejei??o de uma vis?o de bem poderia enfraquecer as institui??es pol?ticas. A implica??o desse ponto de vista ? que, enfatizados os elementos da justi?a e do bem na perspectiva da congru?ncia, desfaz-se qualquer compreens?o absoluta destes aspectos. ? luz desses objetivos e propostas, o plano de investiga??o ? realizado ao se partir do estado de como essa quest?o encontrase na obra de Rawls, seja no que se refere ? prioridade, seja no que se refere ? congru?ncia. Em seguida, encontram-se as considera??es cr?ticas que Sandel apresenta como limites para a realiza??o daquela teoria da justi?a e daquela forma de liberalismo pol?tico, a saber, que a justi?a n?o pode ser prim?ria e que o liberalismo pol?tico conduz a uma perda da pol?tica do bem (comum, p?blico). O resultado ? uma ?rep?blica procedimental?. A ?ltima parte consiste em demonstrar que o problema da congru?ncia ? aquele de mostrar a possibilidade de uma teoria da justi?a encontrar lugar dentro das concep??es de bem ? n?o ? rejeitado pelo liberalismo, refor?ando, assim, a possibilidade da teoria de Rawls ir al?m dos limites apontados por Sandel.

Submitted by PPG Direito (ppgdir@pucrs.br) on 2017-09-08T13:46:27Z No. of bitstreams: 1 DIEGO_GALBINSKI_TES.pdf: 1590314 bytes, checksum: 2e07803b150cbb94bc098119c46e233c (MD5) / Rejected by Caroline Xavier (caroline.xavier@pucrs.br), reason: Devolvido devido a falta de capa institucional no arquivo pdf. on 2017-09-08T17:18:10Z (GMT) / Submitted by PPG Direito (ppgdir@pucrs.br) on 2017-09-14T19:08:34Z No. of bitstreams: 1 DIEGO_GALBINSKI_TES.pdf: 1635255 bytes, checksum: 915a2d637659f499b521037b85f5b02e (MD5) / Approved for entry into archive by Caroline Xavier (caroline.xavier@pucrs.br) on 2017-09-15T13:52:31Z (GMT) No. of bitstreams: 1 DIEGO_GALBINSKI_TES.pdf: 1635255 bytes, checksum: 915a2d637659f499b521037b85f5b02e (MD5) / Made available in DSpace on 2017-09-15T13:59:41Z (GMT). No. of bitstreams: 1 DIEGO_GALBINSKI_TES.pdf: 1635255 bytes, checksum: 915a2d637659f499b521037b85f5b02e (MD5) Previous issue date: 2016-03-31 / In contempt of the paradigmatic crisis, the systematic theory of tax avoidance is a particular case of systematic theory of Tax Law. It proposes models of problems and solutions for legal phenomenon of tax avoidance from the inference by analogy of the fundamental right of tax freedom. In addition to a subjective dimension, this unenumerated right has an objective dimension, which unfolds in interpretative and protection duties, and a broad statement of facts, which permits the practice of neutral economic relations to the greatest extent possible. Based on the principle of ability to pay, the Brazilian tax system restricts the fundamental right of tax freedom by specific anti-avoidance rules and general anti-avoidance rule. Mobile anti-avoidance rules arise as a third way to promote the stability and predictability values and to reduce the administrative and judiciary discretions. / Em face da crise paradigm?tica, a teoria sistem?tica da elis?o tribut?ria prop?e modelos de problemas e de solu??es para o fen?meno jur?dico da elis?o tribut?ria com base na infer?ncia por analogia do direito fundamental da liberdade fiscal. Na condi??o de direito fundamental n?o enumerado, a liberdade fiscal tem uma dimens?o objetiva, que se desdobra em deveres de interpreta??o conforme e de prote??o, e um suporte f?tico ilimitado, que permite a pr?tica de rela??es econ?micas neutras na maior medida poss?vel. ? luz do princ?pio da capacidade contributiva, o sistema tribut?rio brasileiro disp?e restri??es legislativas da liberdade fiscal atrav?s de regras espec?ficas de antielis?o tribut?ria e da cl?usula geral de antielis?o tribut?ria. Para reduzir a discricionariedade da administra??o e da jurisdi??o nos casos dif?ceis de elis?o tribut?ria, o sistema m?vel de antielis?o tribut?ria surge como terceira via poss?vel ?s restri??es legislativas da liberdade fiscal.