The Resource Teoria dos direitos fundamentais em matéria tributária : restrição a direitos do contribuinte e proporcionalidade
Teoria dos direitos fundamentais em matéria tributária : restrição a direitos do contribuinte e proporcionalidade
Resource Information
The item Teoria dos direitos fundamentais em matéria tributária : restrição a direitos do contribuinte e proporcionalidade represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Teoria dos direitos fundamentais em matéria tributária : restrição a direitos do contribuinte e proporcionalidade represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Theory of fundamental rights in tax matters: restriction of taxpayer's rights and proportionality. This thesis intends to be a theory of fundamental rights of taxpayers, with a special focus on setting the theoretical framework for the application of the proportionality principle as an interpretive tool to control taxpayers "fundamental rights" restrictions. It assumes the model of interpretation of fundamental rights developed within the German constitutional culture for the last decades (specially as it was reconstructed by Robert Alexy) and works on defining what of that theory is and what is not applicable for the interpretation of fundamental rights concerning taxation. By doing this, the thesis also challenges a very strong German doctrine according to which tax rules can (and must) be abstractly classified consistently to their function or their main purpose: revenue-raising (and burden-sharing), economic behavior addressing or practicability. The thesis then also argues against one of the main implications of such classification for the sake of taxpayers' rights application: the one that says only non-revenue oriented tax rules can be subjected to the proportionality control
- Language
- eng
- Label
- Teoria dos direitos fundamentais em matéria tributária : restrição a direitos do contribuinte e proporcionalidade
- Title
- Teoria dos direitos fundamentais em matéria tributária : restrição a direitos do contribuinte e proporcionalidade
- Language
- eng
- Summary
- Theory of fundamental rights in tax matters: restriction of taxpayer's rights and proportionality. This thesis intends to be a theory of fundamental rights of taxpayers, with a special focus on setting the theoretical framework for the application of the proportionality principle as an interpretive tool to control taxpayers "fundamental rights" restrictions. It assumes the model of interpretation of fundamental rights developed within the German constitutional culture for the last decades (specially as it was reconstructed by Robert Alexy) and works on defining what of that theory is and what is not applicable for the interpretation of fundamental rights concerning taxation. By doing this, the thesis also challenges a very strong German doctrine according to which tax rules can (and must) be abstractly classified consistently to their function or their main purpose: revenue-raising (and burden-sharing), economic behavior addressing or practicability. The thesis then also argues against one of the main implications of such classification for the sake of taxpayers' rights application: the one that says only non-revenue oriented tax rules can be subjected to the proportionality control
- http://library.link/vocab/creatorName
- Rocha, P.V. Vieira da
- Geographic coverage
-
- Europe
- European Union
- Latin America
- South America
- Index
- no index present
- Language note
- Portuguese
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- taxpayer rights
- proportionality
- tax system
- Label
- Teoria dos direitos fundamentais em matéria tributária : restrição a direitos do contribuinte e proporcionalidade
- Extent
- 351 p.
- Isbn
- 9788576748878
- Label
- Teoria dos direitos fundamentais em matéria tributária : restrição a direitos do contribuinte e proporcionalidade
- Extent
- 351 p.
- Isbn
- 9788576748878
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Teoria-dos-direitos-fundamentais-em-mat%C3%A9ria/7GwHdyMr580/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Teoria-dos-direitos-fundamentais-em-mat%C3%A9ria/7GwHdyMr580/">Teoria dos direitos fundamentais em matéria tributária : restrição a direitos do contribuinte e proporcionalidade</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Teoria-dos-direitos-fundamentais-em-mat%C3%A9ria/7GwHdyMr580/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Teoria-dos-direitos-fundamentais-em-mat%C3%A9ria/7GwHdyMr580/">Teoria dos direitos fundamentais em matéria tributária : restrição a direitos do contribuinte e proporcionalidade</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
