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Previous issue date: 2017-03-30 / This research paper aims at showing the main controversies which are present such in the doctrine as in the homeland jurisprudence: when it comes to the possibility of applying the ability to pay principle in secondary taxes and in other sorts of taxation. At the beginning, there will be an approach about the taxes appearance as a way of conveying means to sponsor the expenses needed to maintain the social group organized. In this regard, there will be shown some theories that try to demonstrate which is the rightful form in the sharing of the tax burden among individuals. As it follows, this paper will present the historical evolution of the ability to pay principle, such as in the comparative law as in the national planning law, mainly in regards with its estimation in our constitutional texts. We will be paying close attention to the ambiguous way this principle was stablished in the 145 article ?1? of the Federal Constitution of 1988, leading to some deep discussion - frequent nowadays - related to its possibility of being applied in many sorts of taxes in our constitutional taxation system, but not only in taxes as it is said in our constitutional system. We will be carrying out a relatively thorough examination on the possibility of applying the principle to each kind of taxation, referring to many theoretical chains about it, plus transcription and comments from decisions taken by the Supreme Federal Tribunal in the occasions it was summoned to decide upon the issue. We will be also analysing how to apply the principle of the ability to pay in the secondary taxes, because over these taxations we cannot assess, at the moment of the tax burden, the possibility of contributing from the one who is supporting the tax burden, the final consumer. Ultimately, we will be conveying a brief comment on how to apply the principle of the ability to pay in the jurisprudence of many countries, namely Spain, Italy and Germany. / O presente trabalho tem como objetivo principal real?ar as grandes controv?rsias existentes, tanto na doutrina como na jurisprud?ncia p?trias, a respeito da possibilidade da aplica??o do princ?pio da capacidade contributiva nas diversas esp?cies tribut?rias. Para tanto, inicialmente ? feita uma abordagem a respeito do surgimento da tributa??o como forma de propiciar meios para o financiamento dos gastos necess?rios para manuten??o do grupo social organizado. Nesse sentido, s?o apresentas algumas teorias que tentaram demonstrar qual a forma mais justa na reparti??o da carga fiscal entre os indiv?duos. Em continuidade, apresenta-se a evolu??o hist?rica do princ?pio da capacidade contributiva, tanto no direito comparado, como no ordenamento jur?dico nacional, especialmente quanto ? sua previs?o nos nossos diversos textos constitucionais. Dar-se-? especial aten??o ? forma amb?gua como esse princ?pio foi positivado no art. 145, ?1? da Constitui??o Federal de 1988, o que ocasionou profundas discuss?es, que at? hoje persistem, relativamente ? possiblidade de sua aplica??o nos mais diversos tributos do nosso sistema constitucional tribut?rio, e n?o apenas aos impostos como consta na reda??o desse dispositivo constitucional. Assim sendo, far-se-? uma an?lise bastante minuciosa relativamente ? possibilidade da aplica??o do princ?pio a cada esp?cie tribut?ria, com a refer?ncia ?s mais variadas correntes e posi??es doutrin?rias a respeito, e com a transcri??o e coment?rio de in?meras decis?es proferidas pelo Supremo Tribunal Federal nas ocasi?es em que foi chamado a decidir sobre o assunto. Tamb?m ser? dado um olhar especial a respeito da possibilidade da aplica??o do princ?pio da capacidade contributiva nos impostos indiretos, haja vista que nesses tributos n?o h? como avaliar, no momento da imposi??o do ?nus tribut?rio, a capacidade de contribuir daquele que vai efetivamente suportar a carga fiscal, o consumidor final. Por fim, far-se-? um breve coment?rio a respeito da aplica??o do princ?pio da capacidade contributiva na jurisprud?ncia de v?rios pa?ses, especialmente na Espanha, It?lia e Alemanha.
| Identifer | oai:union.ndltd.org:IBICT/oai:tede2.pucrs.br:tede/7745 |
| Date | 30 March 2017 |
| Creators | Ceretta, Cl?vis Jos? |
| Contributors | Silveira, Paulo Antonio Caliendo Velloso da |
| Publisher | Pontif?cia Universidade Cat?lica do Rio Grande do Sul, Programa de P?s-Gradua??o em Direito, PUCRS, Brasil, Escola de 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 PUC_RS, instname:Pontifícia Universidade Católica do Rio Grande do Sul, instacron:PUC_RS |
| Rights | info:eu-repo/semantics/openAccess |
| Relation | -1046629855937119302, 500, 500, 500, 4512033976268881925, -7277407233034425144 |
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