Mostrar el registro sencillo del ítem

dc.contributor.advisorBuffon, Marciano
dc.contributor.authorSteffens, Ivan Luiz
dc.date.accessioned2017-06-23T12:29:46Z
dc.date.accessioned2022-09-22T19:25:38Z
dc.date.available2017-06-23T12:29:46Z
dc.date.available2022-09-22T19:25:38Z
dc.date.issued2016-12-06
dc.identifier.urihttps://hdl.handle.net/20.500.12032/60742
dc.description.abstractThe formal establishment of the Law and Democratic State by the 1988 Constitution introduces a paradigm shift with the commitment of a social nature to build a free, just and solidary society. In the tax field, this change suggests a targeted taxation to achieve these ends by the use of the redistributive function, with progressive taxation. However, despite the new institutional framework, the national taxation keeps regressive, and has promoted a redistribution of income in reverse. The study aims to address how taxation is being constructed and exercised, as well as its compliance with the paradigm of democratic rule of law. The analysis runs through the conceptual outlines of Law Democratic State, arising influence of the welfare state and Constitutionalism Contemporary post-war and the use of tax function in these state models. In the second phase, the study runs for the constitutional principles on tax matters, from the Hermeneutics of the Law Review, classified into two groups with a view to its relationship with the legal security and solidarity. Finally, it examines the composition of the tax burden and its discussion in the media, gathered with the possibility of greater transparency in taxation. It also analyzes the possibility of redistribution of the tax burden by applying the constitutional principles on taxes on income, wealth and consumption. The survey results indicate the need for structural modification of taxation in search of greater progressivity, given the current regressivity, which can be achieved by using the principle arsenal already provided by the Constitution.en
dc.description.sponsorshipNenhumapt_BR
dc.languagept_BRpt_BR
dc.publisherUniversidade do Vale do Rio dos Sinospt_BR
dc.rightsopenAccesspt_BR
dc.subjectEstado democrático de direitopt_BR
dc.subjectLaw and democratic stateen
dc.titlePor uma tributação adequada à Constituição: uma leitura hermenêutica da principiologia constitucional em matéria tributáriapt_BR
dc.typeDissertaçãopt_BR


Ficheros en el ítem

FicherosTamañoFormatoVer
Ivan Luiz Steffens_.pdf2.099Mbapplication/pdfVer/

Este ítem aparece en la(s) siguiente(s) colección(ones)

Mostrar el registro sencillo del ítem


© AUSJAL 2022

Asociación de Universidades Confiadas a la Compañía de Jesús en América Latina, AUSJAL
Av. Santa Teresa de Jesús Edif. Cerpe, Piso 2, Oficina AUSJAL Urb.
La Castellana, Chacao (1060) Caracas - Venezuela
Tel/Fax (+58-212)-266-13-41 /(+58-212)-266-85-62

Nuestras redes sociales

facebook Facebook

twitter Twitter

youtube Youtube

Asociaciones Jesuitas en el mundo
Ausjal en el mundo AJCU AUSJAL JESAM JCEP JCS JCAP