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Previous issue date: 2012-04-02 / This work has as theme the essentiality of tax, as a norm able to promote equality in consumption taxes. The principle behind the ability to contribute is the rule that has as basis the principle of equality. This ability to contribute, however, is not achieved in all tributary relationships. In relation to consumption taxes, the autonomous rule that promotes equality is the principle of the essentiality of tax. Notwithstanding, the addressees of the essentiality norm have not conferred it the necessary efficacy. The present work, therefore, by means of a systematic construction of analysis, identifies the elements, as well as the means to achieve the essentiality of tax. After this has come to be, it is evident that essentiality is a legal principle and, under the internal perspective of the fundamental principle of equality, one of its elements the comparison criterion. Such norm must have guaranteed its efficacy and effectiveness in the relationships that are of inspectorial nature, involving goods and services, towards promoting a state of equality in taxation. / O tema deste estudo ? o exame da essencialidade tribut?ria, como norma apta ? promo??o da igualdade nos impostos sobre o consumo. O princ?pio da capacidade contributiva ? norma que encontra fundamento no princ?pio da igualdade. A capacidade contributiva, todavia, n?o ? concretizada em todas as
rela??es tribut?rias. Nos impostos sobre o consumo, a norma aut?noma que promove a igualdade ? o princ?pio da essencialidade tribut?ria. N?o obstante o referido, os destinat?rios da norma de essencialidade n?o t?m lhe conferido a devida efic?cia. Pois o presente trabalho, por meio de uma constru??o sistem?tica, identifica os elementos, bem como a forma de realiza??o da essencialidade tribut?ria. Realizada tal tarefa, fica evidenciado que a essencialidade ? um princ?pio jur?dico e, sob a perspectiva interna do princ?pio fundamental da igualdade, um de seus elementos o crit?rio de compara??o. Norma que deve ter garantida a sua efic?cia e efetividade nas rela??es de cunho fiscal que envolvam mercadorias e servi?os, em prol da promo??o de um estado de igualdade na tributa??o.
| Identifer | oai:union.ndltd.org:IBICT/oai:tede2.pucrs.br:tede/4191 |
| Date | 02 April 2012 |
| Creators | Canazaro, F?bio |
| Contributors | Silveira, Paulo Ant?nio Caliendo Velloso da |
| Publisher | Pontif?cia Universidade Cat?lica do Rio Grande do Sul, Programa de P?s-Gradua??o em Direito, PUCRS, BR, Faculdade de Direito |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/doctoralThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações da PUC_RS, instname:Pontifícia Universidade Católica do Rio Grande do Sul, instacron:PUC_RS |
| Rights | info:eu-repo/semantics/openAccess |
| Relation | -1046629855937119302, 500, 600, 2194221341323903125 |
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