Banca de DEFESA: Yuri Vinicius Assen da Silva

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : Yuri Vinicius Assen da Silva
DATE: 29/12/2022
TIME: 14:00
LOCAL: Microsoft Teams: https://teams.microsoft.com/l/meetup-join/19%3ameeting_NGZkYjFhMmEtYWI2Yy00MDY1LTg0
TITLE:

"Tax Law and Fiscal Sociology: the progress in the study of tax laws in search of a role in pots-modernity".

KEY WORDS:

tax law; fiscal sociology; positivism; tax matrix.

PAGES: 120
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

The present study reveals the prevalence of instrumentality as a problem in the study of Brazilian tax law, which reduces its field of study due to its anachronistic adoption of strict positivism. Analyzing the ruling doctrine that conducts this perspective of study in tax law, a phenomenal picture of taxation is presented, and it urges for answers not given, especially in the insertion of law in post-modernity. In perspective, the context of the Brazilian tax matrix is placed, which presents challenges that are ignored by the definition of what is the field of study of tax law insofar as the dominant positivism is limited to analyzing the norm in its semantic bias, ignoring the effectiveness and the social, political and economic context in which it operates. In addition, this work also demonstrates that the deductive philosophical foundation adopted by strict Brazilian tributary positivism does not find support in its own syllogisms and references, with the need to critically situate its theoretical limitation as an instrument for normative application, and not as a definitive legal theory of law as it proposes to be. The objective of this work is to present that the legal study of tax law based on a mere semantic analysis is also an instrument for perpetuating power and subjugating the values of the convulsion movement germinated by the 1988 Federal Constitution. As a result, this work proposes the fiscal sociology as a necessary and alternative field of study for tax law to advance in the answers it can provide to society, especially in a context of fiscal crisis.

BANKING MEMBERS:
Interno - 1647920 - ARGEMIRO CARDOSO MOREIRA MARTINS
Externo à Instituição - Cleucio Santos Nunes - UCB
Externo à Instituição - PEDRO JULIO SALES DARAUJO - USP
Presidente - 1647964 - VALCIR GASSEN