Banca de QUALIFICAÇÃO: ÊNNIO RICARDO LIMA DA SILVA MARQUES

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : ÊNNIO RICARDO LIMA DA SILVA MARQUES
DATE: 06/11/2020
TIME: 14:30
LOCAL: UFRN - PROGRAMA DE PÓS-GRADUAÇÃO EM DIREITO / Videoconferência
TITLE:

ECONOMIC FREEDOM AND TAX PLANNING: BETWEEN LEGALITY, TAX MORALE AND ECONOMIC ORDER

KEY WORDS:

Tax planning. Tax avoidance. Tax savings. Freedom. Economic order. Free market.

PAGES: 115
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

The present work intends to analyze the concept of tax planning, the economic aspects related to it, its reasoning and adequacy to the Brazilian legal system, and the criteria that can be used for its disregard. It starts with the analysis of the Constitutional Economic Order, analyzing the relationship between the legal and economic systems, and how the State operates in that environment, considering the constitutional limitations and guarantees. The principles that express the concept of freedom and the way they inform the market will be analyzed. It will be considered about the influence of taxation in the market through the worsening or exemption of the tax burden. The impact of taxes on the competitive environment will be considered from the perspective of tax neutrality with a focus also on anti-competitive behavior. Then, the tax planning will be the object of considerations and analysis, taking into account its constitutional foundation and its limitations. Principles such as equality, contributory capacity and solidarity will be presented based on the investigation of the possibility of its use as a basis for tax collection. It will be investigated about the existence of a fundamental right to non-payment of taxes or to the tax savings and its opposability to taxation. Then, considerations will be made regarding the relationship between taxation, fiscal ethics and freedom. The concepts of good faith and legal security will be exposed as values or principles to be observed in the legal-tax relationship. Still, an analysis will be made regarding the concepts of tax avoidance and evasion, taking into account the doctrinal manifestations and jurisprudence about it. The applicability of foreign legal institutes for the invalidation, for tax purposes, of legal business, such as business purpose and abuse of rights, will be analyzed, as criteria for disregarding corporate operations embodied in tax planning and as the Administrative Council has manifested itself. Tax Appeals when asked to validate or not the use of such criteria. In the end, it will be highlighted the lack of clearly defined objective criteria for its use, the inadequacy of the referred institutes to the national legal system, as well as the absence of legislative provision for this, and the risk of using theories whose origin is not compatible with the Brazilian legal and tax system.

BANKING MEMBERS:
Presidente - 1687253 - ANDRE DE SOUZA DANTAS ELALI
Interno - 2222637 - ARTUR CORTEZ BONIFACIO
Interno - 1358062 - MARCO BRUNO MIRANDA CLEMENTINO
Interno - 1644691 - OTACILIO DOS SANTOS SILVEIRA NETO