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Previous issue date: 2012-06-27 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / In the Brazilian legal scenario, the study of taxation has traditionally been restricted to
positivist analysis, concerned with investigating the formal aspects of the tax legal rule.
Despite its relevance to the formation of the national doctrine of tax, such formalist
tradition limits the discipline, separating it from reality and the socioeconomic context in
which the Tax Law is inserted. Thus, the proposal of the dissertation is to examine the
fundamentals and nature of taxation and tax legal rules from the perspective of Law and
Economics (Economic Analysis of Law). For this purpose, the work initially
reconnects the Tax Law and Science of Finance (or Public Finance) and Fiscal
Policy, undertaking not only a legal analysis, but also economic and financial analysis of the
theme. The Economics of Public Sector (or Modern Public Finance) will contribute to the
research through topics such as market failures and economic theory of taxation, which are
essential to an economic approach to Tax Law. The core of the work lies in the application
of Law and Economics instruments in the study of taxation, analyzing the effects of tax rules
on the economic system. Accordingly, the dissertation examines
the fundamental assumptions that make up the Economic Analysis of Law (as the concept
of economic efficiency and its relation to equity), relating them to the tax phenomenon. Due
to the nature of the Brazilian legal system, any worth investigation or
approach, including Law and Economics, could not pass off the Constitution. Thus,
the constitutional rules will serve as a limit and a prerequisite for the application of Law and
Economics on taxation, particularly the rules related to property rights, freedom, equality and
legal certainty. The relationship between taxation and market failures receives prominent role,
particularly due to its importance to the Law and Economics, as well as to the role that
taxation plays in the correction of these failures. In addition to performing a review of
taxation under the approach of Economic Analysis of Law, the research also investigates the
reality of Brazilian tax system, applying the concepts developed in relevant cases and issues
to the national scene, such as the relationship between taxation and development, the
compliance costs of taxation, the tax evasion and the tax enforcement procedure. Given the
above, it is intended to lay the groundwork for a general theory of Economic Analysis of Tax
Law, contextualizing it with the Brazilian tax system / No cen?rio jur?dico brasileiro, o estudo da tributa??o ? tradicionalmente restrito a uma an?lise
positivista, preocupada em investigar os aspectos formais da norma jur?dico-tribut?ria. Em
que pese sua relev?ncia para a forma??o da doutrina tribut?ria nacional, tal tradi??o formalista
limita a disciplina, dissociando-a da realidade e do contexto socioecon?mico no qual o Direito
Tribut?rio est? inserido. Dessa maneira, a proposta da disserta??o ? examinar os fundamentos
e a natureza da tributa??o e das normas jur?dico-tribut?rias sob a perspectiva do Direito e
Economia (ou An?lise Econ?mica do Direito). Para tanto, inicialmente o trabalho reaproxima
o Direito Tribut?rio da Ci?ncia das Finan?as (ou Finan?as P?blicas) e da Pol?tica Fiscal,
empreendendo n?o s? uma an?lise jur?dica, mas tamb?m econ?mica e financeira do tema. A
Economia do Setor P?blico (ou Finan?as P?blicas Moderna) contribuir? para a pesquisa
atrav?s de temas como as falhas de mercado e a teoria econ?mica da tributa??o, centrais para
uma abordagem econ?mica do Direito Tribut?rio. O n?cleo do trabalho reside na aplica??o
dos instrumentos do Direito e Economia no estudo da tributa??o, analisando os efeitos das
normas tribut?rias sobre o sistema econ?mico. Nesse sentido, a disserta??o examina as
premissas fundamentais que comp?em a An?lise Econ?mica do Direito (como o conceito de
efici?ncia econ?mica e a sua rela??o com a equidade), relacionando-as com o fen?meno
tribut?rio. Em virtude da natureza do sistema jur?dico brasileiro, qualquer investiga??o ou
abordagem que se preze, inclusive a de Direito e Economia, n?o poderia passar a largo da
Constitui??o. Dessa forma, as normas constitucionais funcionar?o como limite e pressuposto
para a aplica??o do Direito e Economia ? tributa??o, sobretudo as normas relativas ao direito
de propriedade, ? liberdade, ? igualdade e ? seguran?a jur?dica. A rela??o entre a tributa??o e
as falhas de mercado recebe papel de destaque, em particular devido ? import?ncia da mat?ria
para o Direito e Economia, bem como devido ? fun??o que a tributa??o exerce na corre??o
das referidas falhas. Para al?m de realizar um exame da tributa??o sob o enfoque da An?lise
Econ?mica do Direito, a pesquisa tamb?m investiga a realidade tribut?ria brasileira, aplicando
os conceitos desenvolvidos em casos e problem?ticas relevantes para o cen?rio nacional, tais
como a rela??o entre tributa??o e desenvolvimento, os custos de conformidade na tributa??o e
a sonega??o fiscal e o processo de execu??o fiscal. Diante do exposto, pretende-se, ent?o,
lan?ar as bases para uma teoria geral da An?lise Econ?mica do Direito Tribut?rio,
contextualizando-a com o sistema tribut?rio brasileiro
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/13954 |
| Date | 27 June 2012 |
| Creators | Seixas, Luiz Felipe Monteiro |
| Contributors | CPF:42413524487, http://lattes.cnpq.br/2551909246317077, Cunha, Alexandre dos Santos, CPF:77537742049, http://lattes.cnpq.br/7838393491175482, Guimar?es, Patr?cia Borba Vilar, CPF:54951661415, http://lattes.cnpq.br/3134219236556237, Xavier, Yanko Marcius de Alencar |
| Publisher | Universidade Federal do Rio Grande do Norte, Programa de P?s-Gradua??o em Direito, UFRN, BR, Constitui??o e Garantias de Direitos |
| 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:Repositório Institucional da UFRN, instname:Universidade Federal do Rio Grande do Norte, instacron:UFRN |
| Rights | info:eu-repo/semantics/embargoedAccess |
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