Tributação e federação: normas gerais de direito tributário: um estudo a respeito da lei complementar tributária e sua importância na manutenção do pacto federativo

AUTOR(ES)

Marcus Vinicius Lopes Ramos Gonçalves

DATA DE PUBLICAÇÃO

2003

RESUMO

The purpose of this study is to analyze the role of the General Rules in Tributary Law as a harmonization element and maintenance of the Brazilian Federal State. Thus, this was based on the study of the North American federalist model, opposing the federation model celebrated by the Federal Brazilian Constitution. There is an attempt to understand their more intrinsic elements (political, administrative, financial autonomy) in order to design the real profile of the Brazilian Federation. Thus, to reinforce all the particularity of the nation federative regimen, a small incursion has been made through the Municipalities and its institution by the major Law as a political entity of the National Federation. After this investigation, the complementary law was analyzed and its acting field and role was confirmed as a harmonization and maintenance rule of the Brazilian federative system, based on the tributary competence issue. On this regard, the most frequent trends of the doctrinal thought and Tributary law were here approached and its positioning was elaborated. At last, analyzing the defiant competence, it has been shown the importance of the General Rules in Tributary Law as an element and instrument of harmonization and maintenance of the system, as well as which are their real attributions in the proclaimed system by the Major Law. In this context, a non-literally systematic analysis of the constitutional content was performed, finding in the Major Law the characterizing and defining elements of its use. Therefore, based on this federative principle and on the social democracy which permeate the Constitution, it was tried to demonstrate that the general rules have the precise function established by the Constitution and that they have been being used in a way to evade from what its their reasonableness

ASSUNTO(S)

federalismo direito tributario lei complementar tributaria direito

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