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Novas Edições Acadêmicas Os deveres instrumentais ante o teste da proporcionalidade: Meios de solução para o conflito de direitos fundamentais tributários

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Description

O trabalho tem por objetivo analisar aquilo que chamamos de "deveres instrumentais" no Direito Tributário que se traduzem naquelas obrigações acessórias à apuração dos impostos. Dentre elas temos, por exemplo, a Declaração de Imposto de Renda, ou ainda a necessidade da emissão de notas fiscais, todas gerando custos e aborrecimentos aos contribuintes. A justificativa para a instituição dessas "obrigações" é facilitar o trabalho do Fisco, baseado na necessidade dos recursos arrecadados para a manutenção do Estado. Por outro lado, temos que essa burocracia aumenta os custos do contribuinte, reduzindo a atratividade dos negócios e até mesmo a geração de empregos. Têm-se assim o conflito daquilo que se entende por princípios fundamentais: A livre iniciativa frente a arrecadação tributária e manutenção do Estado. Esse conflito tem que ser resolvido por um meio que não implique em absoluta supressão de cada um desses princípios. Este é o Teste da Proporcionalidade. Pretendemos então verificar a melhor solução para o conflito destes direitos fundamentais de modo a se garantir o equilíbrio entre os direitos dos contribuintes e a manutenção do Estado.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
18 March 2019
Listed Since
12 April 2019

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