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Previous issue date: 2015-12-16 / The proposed research for the present study aims to investigate the
relationship between the tax immunities and rights and guarantees, especially
through the instrumentality those play in the realization of these rights, testing and
trying to prove the occurrence of such bond in the reality of the Parents Association
and Friends of Exceptional Children - APAE, in the face of tax immunities enjoyed
and benefits that offer to society. Fundamental rights and guarantees are unmatched
scale element to our political and legal system, fulfilling various functions, I wanted to
express structural decisions for the existence and survival of the state and society,
such as rules limiting state power and legitimacy the conduct of the State, and acting
decisively in implementing the program of constitutional dignity of life to people,
which demands to be seen, rather than on a subjective perspective, in an objective
dimension, transcending the interests of an individual relationship. Tax immunities
also falls within that context because they act in the definition of the tax competence
of federal entities and, especially in this study, in ensuring the realization of several
fundamental rights. Taxation, political and legal phenomenon multifaceted and
multifunctional that is, goes beyond its collection function of financial resources to the
state, functioning as an important means of state intervention in social and economic
order, in order to achieve other purposes of public interest not merely fund raising. In
this context, the tax immunities are constitutional instrument of protection and
realization of values and interests protected by the constituent. The units of APAE,
social assistance entities non-profit, public interest, therefore, are designed and and
move according to the institutional mission to carry out various rights of people with
intellectual disabilities multiplies, aiming at their social inclusion and their integral
development, making himself indispensable to his performance the exemptions you
stand. Thus, the research sought to prove the condition of APAE units of promoting
fundamental rights and guarantees and the setting of tax immunities granted to such
entities as implementing instruments of these rights. / A pesquisa proposta para o presente trabalho se prop??e a investigar a
rela????o entre as imunidades tribut??rias e os direitos e garantias fundamentais,
especialmente pela instrumentalidade que aquelas desempenham na concretiza????o
de tais direitos, testando e buscando provar a verifica????o desse v??nculo na realidade
da Associa????o dos Pais e Amigos dos Excepcionais ??? APAE, em face das
imunidades tribut??rias de que gozam e das presta????es sociais que ofertam ??
sociedade. Os direitos e garantias fundamentais constituem elemento de
envergadura ??mpar para o nosso sistema pol??tico-jur??dico, cumprindo diversas
fun????es, as quis expressam decis??es estruturais para a exist??ncia e a sobreviv??ncia
do Estado e da sociedade, como as de limita????o normativa do poder estatal e de
legitima????o da conduta do Estado, e atuando decisivamente na concretiza????o do
programa constitucional de dignidade de vida ??s pessoas, o que exige sejam
encarados, mais do que em uma perspectiva subjetiva, em uma dimens??o objetiva,
transcendendo os interesses de uma rela????o individual. As imunidades tribut??rias
tamb??m se inserem nesse contexto, pois atuam na defini????o da compet??ncia
tribut??ria dos entes federados e, com destaque nesse estudo, na garantia da
realiza????o de diversos direitos fundamentais. A tributa????o, fen??meno pol??tico-jur??dico
multifacet??rio e multifuncional que ??, vai al??m da sua fun????o de arrecada????o de
recursos financeiros para o Estado, funcionando como importante meio de
interven????o estatal na ordem social e econ??mica, com vistas a atingir outros fins de
interesse p??blico que n??o os meramente arrecadat??rios. Nesse contexto, as
imunidades tribut??rias constituem instrumento constitucional de prote????o e de
realiza????o de valores e interesses tutelados pelo constituinte. As unidades da APAE,
entidades de assist??ncia social sem fins lucrativo, de interesse p??blico, portanto, s??o
concebidas e se movem segundo a miss??o institucional de realizarem diversos
direitos das pessoas portadoras de defici??ncia intelectual e multiplica, com vistas ??
sua inclus??o social e ao seu desenvolvimento integral, fazendo-se imprescind??veis ??
sua atua????o as desonera????es ficais. Assim, as pesquisas buscaram comprovar essa
condi????o das unidades da APAE de promotoras de direitos e garantias fundamentais
e a configura????o das imunidades tribut??rias concedidas a tais entidades como
instrumentos de concretiza????o desses mesmos direitos.
| Identifer | oai:union.ndltd.org:IBICT/oai:bdtd.ucb.br:tede/2054 |
| Date | 16 December 2015 |
| Creators | Oliveira, Marcos Roberto de |
| Contributors | Paes, Jos?? Eduardo Sabo |
| Publisher | Universidade Cat??lica de Bras??lia, Programa Strictu Sensu em Direito, UCB, Brasil, Escola de Humanidade e Direito |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações da UCB, instname:Universidade Católica de Brasília, instacron:UCB |
| Rights | info:eu-repo/semantics/openAccess |
| Relation | -627295980608920470, 500, 500, 600, -5048769973342439541, 3931446933190087433 |
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