Introdução ao Direito Tributário
Autor | Alan Martins - Dimas Yamada Scardoelli |
Ocupação do Autor | Agente Fiscal de Rendas do Estado de São Paulo. Mestre em Direito Obrigacional Público e Privado pela Universidade Estadual Paulista - UNESP - Agente Fiscal de Rendas do Estado de São Paulo. Mestre em Direito Obrigacional Público e Privado pela Universidade Estadual Paulista - UNESP |
Páginas | 15-18 |
Page 15
Atualmente, a tributação pode ser entendida como a transferência de recursos (dinheiro) dos particulares para o Poder Público, com vistas a viabilizar o convívio social harmônico de um grupo (povo) e a realizar o bem comum (fim último do Estado).
De certa forma, a tributação brasileira decorre de um consentimento implícito da população, na medida em que a Constituição Federal (CF) prevê que "todo poder emana do povo" e uma das forças coercitivas constantes na Carta Maior é o "Poder de Tributar".
Historicamente, há notícias de que uma série de revoluções foi ensejada, direta ou indiretamente, pelo abuso da tributação, tornando-a "não consentida" (no Brasil, tem-se o exemplo da Inconfidência Mineira). A própria origem das constituições está na "Magna Carta" (séc. XIII), um manifesto dos barões ingleses ao rei "João Sem Terra" contra os pesados tributos.
A tributação respeita uma ordem, uma estrutura análoga a uma engrenagem, denominada sistema, mais precisamente Sistema Tributário Nacional (STN), cujas bases encontram-se fundamentalmente entre os artigos 145 e 162 da CF.
Em linhas gerais, pode-se afirmar que a tributação é a relação entre os cidadãos/pessoas jurídicas (contribuintes) e o Estado (Fisco), na medida em que aqueles transferem recursos a este, para que este atinja seus fins.
Page 16
Direito Tributário é o ramo do Direito que tem por objeto disciplinar juridicamente a tributação, ou seja, a imprescindível relação entre Fisco e contribuintes, regulamentando seja a incidência de tributos, seja o modus operandi da relação em si (arrecadação e fiscalização).
O Direito Tributário tem uma finalidade especial, qual seja, fazer da tributação um instrumento de distribuição de riqueza e, por consequência, atenuar as desigualdades sociais, o que denota o papel transformador a ele inerente.
Enquanto o Direito Financeiro disciplina juridicamente a arrecadação, a gestão e os gastos públicos (ou seja, a atividade financeira como um todo), o Direito Tributário, como já visto, restringe-se a disciplinar apenas o fenômeno tributário ("receitas derivadas" do patrimônio do particular). Portanto, pode-se afirmar que o Direito Financeiro é mais amplo que o Direito Tributário.
...Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Direito Tributário. Curso rápido e didático para estudos e revisões
- Prefácio
- Apresentação
- Introdução ao Direito Tributário
- Legislação Tributária
- Vigência, aplicação, interpretação e integração das normas tributárias
- Tributos e suas espécies
- Sistema Constitucional Tributário
- Impostos em Espécie
- Hipótese de Incidência e Fato Jurídico-Tributário
- Obrigação Tributária
- Sujeitos Ativo e Passivo
- Responsabilidade Tributária
- Crédito Tributário
- Administração Tributária
- Processo Administrativo Fiscal
- Processo Judicial Tributário
- Infrações e sanções no Direito Tributário
- Referências
- Índice alfabético remissivo
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