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Previous issue date: 2016-12-12 / The present work demonstrates, initially, brief cuts on the constitutional paradigms of
the State, from which reflections on taxation in the Liberal State, the Social State and
the Democratic State of Law, as well as the movements that led to the ruptures
between these paradigms. It also addresses the fundamental rights and duties
recognized by the State's evolution, their main characteristics and the possible
limitation of fundamental rights based on fundamental duties, in particular the
fundamental duty of paying taxes. From this context, the study of the principle of
contributory capacity begins, from its historical development to the positivation in the
Federal Constitution of 1988. Also on the contributory capacity, the discussions are
presented that involve the conceptual construction, the aspects related to the
meanings and applicability of this principle, especially in its subjective sense. Once
this basis is exceeded, the characteristics of the Judiciary's activity in Brazil are
exposed, including the debate on "judicial activism". Finally, we present, specifically,
the discussions of the Judiciary's action regarding the principle of subjective
contributory capacity, as well as the possibility of using the "thesis of the limit of the
limits of fundamental rights" as an argumentative effort of applicability of the
subjective meaning of the principle of contributory capacity. / O presente trabalho demonstra, de in??cio, breves recortes sobre os paradigmas
constitucionais do Estado, dos quais decorrem reflex??es sobre a tributa????o no
Estado Liberal, no Estado Social e no Estado Democr??tico de Direito, bem como os
movimentos que ensejaram as rupturas entre esses paradigmas. Abordam-se,
tamb??m, os direitos e deveres fundamentais reconhecidos a partir da evolu????o do
Estado, as suas principais caracter??sticas e a poss??vel limita????o dos direitos
fundamentais baseada no deveres fundamentais, em especial o dever fundamental
de pagar tributos. A partir desse contexto, inicia-se o estudo do princ??pio da
capacidade contributiva, desde o seu desenvolvimento hist??rico at?? a positiva????o na
Constitui????o Federal de 1988. Ainda sobre a capacidade contributiva, s??o
apresentadas as discuss??es que envolvem a constru????o conceitual, os aspectos
relativos ??s acep????es, os atributos e a aplicabilidade do referido princ??pio, sobretudo
em sua acep????o subjetiva. Ultrapassada essa base, s??o expostas as caracter??sticas
da atua????o do Poder Judici??rio no Brasil, inclusive o debate a respeito do ???ativismo
judicial???. Por fim, apresentam-se, especificamente, as discuss??es da atua????o do
Poder Judici??rio no que se refere ao princ??pio da capacidade contributiva subjetiva,
bem como sobre a possibilidade de utiliza????o da ???tese do limite dos limites dos
direitos fundamentais??? como refor??o argumentativo de aplicabilidade da acep????o
subjetiva do princ??pio da capacidade contributiva.
| Identifer | oai:union.ndltd.org:IBICT/oai:bdtd.ucb.br:tede/2246 |
| Date | 12 December 2016 |
| Creators | Farias, Ricardo Bispo |
| Contributors | Correia Neto, Celso de Barros |
| 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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