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Previous issue date: 2016-02-29 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / In this work it will be analyzed the taxation as a source of financing of the
fundamental rights, besides of promoter of public policies. Beyond the systematic
analysis of the taxation, it must prevail the idea that there is a constitutional
conception of the taxes, for this reason, it can not be considered a simple exchange
for the public services between the State and the citizens. Taxes can not be
considered a citizens sacrifice.
In name of the globalization and the modernity, many conceptions must be
review, including the way that the taxation happens. The complexity that it imposes
make emerge a new taxation, focused not only to generate revenue, although that
this purpose still exists, because the taxation is necessary for the financing of the
fundamental rights. However, it is essential that the taxation promote public policies
beyond the extrafiscal taxation, focused on the long term results, as truly policies of
State, not just policies of Government.
The taxation can not be just a simple way of to create wealth to the State,
being necessary that exists a clear harmony between the subjects of tax, financial,
administrative and constitutional law, making possible the study supradisciplinary of
taxation, because only doing this that the fundamental rights will be able to be
implemented. / No presente trabalho ser? analisada a tributa??o como fonte de financiamento dos direitos fundamentais, al?m de promotora de pol?ticas p?blicas. Assim, pelo pensamento sistem?tico da tributa??o, deve prevalecer a ideia de que h? uma concep??o constitucional do tributo, n?o podendo ele ser ainda considerado uma mera troca do Estado com os cidad?os pelos servi?os p?blicos prestados. Tributos n?o podem mais ser considerados como sacrif?cios dos cidad?os. Pela globaliza??o e modernidade, diversas concep??es devem ser revistas,
inclusive a forma de tributa??o. A complexidade que se imp?e faz emergir uma nova tributa??o, voltada ela n?o somente para gerar receita tribut?ria, embora que este fim ainda se mantenha, pois necess?ria ? arrecada??o para que seja poss?vel financiar direitos fundamentais. Por?m, essencial que a tributa??o fomente pol?ticas p?blicas por meio de normas indutoras de car?ter extrafiscal, devendo, contudo, as pol?ticas p?blicas serem para prazos longos, alcan?ando-se com estas inclusive gera??es futuras, como verdadeiras pol?ticas de Estado e n?o s? pol?ticas de governo.
A tributa??o n?o pode ser mero meio de gera??o de riquezas ao Estado, sendo necess?rio que exista uma harmonia clara entre as disciplinas de direito tribut?rio, financeiro, administrativo e constitucional, sendo realizado um estudo supradisciplinar da tributa??o, pois somente assim ser? poss?vel dar a efic?cia
pretendida aos direitos fundamentais.
| Identifer | oai:union.ndltd.org:IBICT/oai:tede2.pucrs.br:tede/7773 |
| Date | 29 February 2016 |
| Creators | Gesto, Martin da Silva |
| 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/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, 600, 4512033976268881925, -7277407233034425144, 2075167498588264571 |
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