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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.
| Identifer | oai:union.ndltd.org:IBICT/oai:tede2.pucrs.br:tede/7657 |
| Date | 31 March 2016 |
| Creators | Galbinski, Diego |
| 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, Brasil, Escola 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, 500, 500, 4512033976268881925, -7277407233034425144 |
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