Banca de QUALIFICAÇÃO: JOÃO VINÍCIUS SILVA DE OLIVEIRA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : JOÃO VINÍCIUS SILVA DE OLIVEIRA
DATE: 30/05/2023
TIME: 15:00
LOCAL: Ambiente virtual
TITLE:

FUNDAMENTALS FOR THE CONTROL OF TAX EXTRAFISCALITY UNDER THE PARAMETER OF THE PRINCIPLE OF ADMINISTRATIVE EFFICIENCY

KEY WORDS:

Tax extrafiscality; administrative efficiency; control; legal purposes

PAGES: 83
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

The role of the State in the economy occurs in a variety of ways, with intervention on and in the economic domain being one of these actions and, in this case, an activity derived directly from the constitutional attribution of regulating the economic order, meeting, in turn, its own objectives defined by law. In this context, there is tax extrafiscality, a legal instrument designed to obtain, by the State, the behavior and conduct of economic agents according to social, economic or financial objectives set out in law or in public policies, through the use of taxation and tax rules to achieve of such purposes, established by the Constitution or infra-constitutional norms. In this way, the developed work intends to verify if the formulation of extrafiscal taxes or tax norms with this coating has a legal-constitutional control parameter of its results, considering the hypothesis that the principle of administrative efficiency serves as such a parameter, since the activity extrafiscal taxation is, ultimately, an administrative activity that is subject to the corresponding legal regime and that principle used for the measurement of results. Thus, the objective is to proceed with the investigation adduced, exposing both the concepts and legal delimitations of extrafiscality and the principle of efficiency to, in the end, define the ways and assumptions by which efficiency can lend itself to effective control of the extrafiscality. The hypothetical-deductive method will be adopted to establish basic propositions and derivatives of the relevant concepts of the work, namely, extrafiscality, principle of efficiency and control of administrative acts, and subsidize solutions to the problem, supported by bibliographical and documental research, through the analysis of constitutional and infraconstitutional norms, as well as assumptions of administrative, tax and constitutional law for the investigation of the subject. As a result, the possibility of controlling extra-fiscality based on the principle of efficiency was obtained, since it is derived from the regulatory action of the State and constitutes an administrative activity subject to the incidence of such a principle, whose effectiveness in the administrative sphere is broad, relevant and unrestricted, however, with reservations and limits to jurisdictional control using only administrative efficiency as a parameter.

COMMITTEE MEMBERS:
Interno - 1687253 - ANDRE DE SOUZA DANTAS ELALI
Interno - 1644691 - OTACILIO DOS SANTOS SILVEIRA NETO
Presidente - 2279345 - SERGIO ALEXANDRE DE MORAES BRAGA JUNIOR