Banca de QUALIFICAÇÃO: José Leite dos Santos Neto

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : José Leite dos Santos Neto
DATE: 25/08/2023
TIME: 16:00
LOCAL: https://meet.google.com/wzj-uzwe-ypw
TITLE:

"The competitive function of taxation".

KEY WORDS:

#taxation and competition #Functions of taxation #Principle of Tax Neutrality

PAGES: 99
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

The competitive function of taxation is the way in which the Principle of Tax Neutrality is expressed functionally and specifically. This function is a special case of the tax inducing function and can manifest itself by inducing positive or negative behavior by economic agents with the aim of maximizing the effectiveness of that principle. As a type of inducing norm, its operationalization can also take place through the legal technologies of advantage or aggravation of the situation of the economic agent in order to correct or promote competition. The objective of this work is to identify, conceptualize and map the extent and practical consequences of a competitive function of taxation. This implies analyzing the relationship model between the State, taxation and competition. This specific function of the tax rule creates degrees of negative and positive effectiveness for the three state powers and promotes competition through the tax system.

COMMITTEE MEMBERS:
Externo à Instituição - MARCIANO SEABRA DE GODOI - PUCMinas
Interna - 1509022 - ANA DE OLIVEIRA FRAZAO VIEIRA DE MELLO
Presidente - 1647964 - VALCIR GASSEN