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Previous issue date: 2017-02-23 / The present dissertation has the scope to present the institute of the single tax
and to analyze it in the light of the principles of optimal taxation. The single
taxation model has stood out due to its apparent simplicity and economic
efficiency, being considered as a solution to the current complex and costly tax
structures. In this way, the feasibility of the single tax is questioned in the
current legal systems. Through an instrumental bibliographical procedure, the
deduction was used to answer such problematic. For that, a priori, the history of
the single tax, from the first records in France and the studies of Physiocracy, to
the current Brazilian debate on the single federal tax on financial transactions
was reported. In the second moment, the proposal was evaluated under the
prism of the main theories of the optimal taxation of Smith, Musgrave, Neumark
and Stiglitz. Finally, the last chapter developed the contemporary debate on the
single tax, explaining its advantages and disadvantages, and then concluding
on its viability or not. / A presente Disserta????o tem o escopo de apresentar o instituto do imposto
??nico e analis??-lo ?? luz dos princ??pios da tributa????o ??tima. O modelo de
tributa????o ??nica tem se destacado devido ?? sua aparente simplicidade e
efici??ncia econ??mica, sendo considerado como solu????o para as atuais
estruturas tribut??rias complexas e onerosas. Dessa forma, questiona-se a
praticabilidade do imposto ??nico nos ordenamentos jur??dicos atuais. Por meio
de um procedimento instrumental bibliogr??fico, recorreu-se a dedu????o para
responder tal problem??tica. Para isso, a priori, relatou-se o hist??rico do imposto
??nico, desde os primeiros registros na Fran??a e os estudos da Fisiocracia, at??
o debate atual brasileiro do imposto ??nico federal sobre movimenta????es
financeiras. No segundo momento, a proposta foi avaliada sob o prisma das
principais teorias da tributa????o ??tima de Smith, Musgrave, Neumark e Stiglitz.
Por fim, o ??ltimo cap??tulo desenvolveu o debate contempor??neo acerca do
imposto ??nico, explicitando suas vantagens e desvantagens, para, ent??o,
concluir sobre sua viabilidade ou n??o.
| Identifer | oai:union.ndltd.org:IBICT/oai:bdtd.ucb.br:tede/2209 |
| Date | 23 February 2017 |
| Creators | Abreu, Iracema Fonseca Siqueira de |
| Contributors | Falc??o, Maurin Almeida |
| 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 |
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