Apresentação
Autor | Daniel Castro Gomes da Costa |
Páginas | 13-18 |
Page 13
Solicitoume o querido amigo DANIEL CASTRO GOMES DA COSTA que abrisse com essas considerações a obra por ele escrita e que agora vem a ser publicada, intitulada "SEGURANÇA JURÍDICA E AS ALTERAÇÕES NA JURISPRUDÊNCIA TRIBUTÁRIA".
Foi membro efetivo do Tribunal de Administrativo Tributário do Estado de Mato Grosso do Sul e advogado militante em Campo Grande, MS, a obra é sua dissertação como um dos requisitos para obtenção do grau de Mestre em Direito.
DANIEL CASTRO é um jovem e já talentoso advogado em Mato Grosso do Sul e se lançou na difícil empreitada de prosseguir seus estudos na pósgraduação, sem deixar seus afazeres diários, como advogado em Campo Grande, MS, sua principal base, e as outras atribuições que diariamente lhe chegam às mãos, mercê de seu empreendedorismo e raro talento para aglutinar pessoas e ideias em torno de seus projetos e metas, sempre também renovadas, como renovada é nossa vida, no dia a dia rumo ao futuro.
Como estudioso que merece destaque pelo seu dinamismo veio colmatar uma lacuna ainda existente na complicada teia de aranha em que se constitui presentemente o Direito Tributário Brasileiro, trazendo a lume suas considerações sobre ponto nuclear do sistema que é a necessidade de uma estabilização da doutrina e da jurisprudência sobre temas relevantes do Direito Tributário. Cidadãos e empresas brasileiras e estrangeiras aqui radicadas necessitam ter um rumo, um norte, uma segurança jurídica quanto às suas obrigações tributárias, como forma de, mediante seus investimentos, proporcionar o retorno financeiro desejado e, ao mesmo tempo, fomentar a tributação dos municípios, dos Estados e da União, inclusive proporcionando maiores e melhores investimentos que tais empresas e contribuintes em geral promovem em seus respectivos setores, dentro da cadeia de produção humana e industrial, geradora de riqueza e fonte primária dos tributos.
Page 14
A incerteza em matéria tributária, causadora de insegurança jurídica dos potenciais contribuintes, gera perda de bilhões de reais em todos os setores públicos e privados, em especial, inclusive, na bolsa de valores, termômetro das medidas estatais destinadas ao fomento da indústria, do comércio, da agricultura e demais setores de produção de riqueza no Brasil.
A teoria da incerteza, combatida nesta obra, lança suas premissas no fato de que as atitudes e ações das autoridades econômicas e monetárias, ao adotarem determinadas medidas, nunca estarão em condições de dimensionar, com exatidão, as consequências delas, quer no setor produtivo, quer no setor de arrecadação tributária, ocasionando, muitas vezes, uma sobrecarga tributária que não encontra contrapartida na produção, gerando um custo social elevado que leva, muitas vezes, empresas e...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Segurança jurídica e as alterações na jurisprudência tributária
- Dedicatória
- Agradecimentos
- Prefácio
- Apresentação
- Resumo
- Introdução
- Sistema Tributário Brasileiro e suas Similitudes com o Sistema Fiscal Português
- Subordinação do Sistema Tributário ao Quadro Jurídico da Pessoa Humana
- Deslocamento da Democracia da Base do Estado para a Justiça. Papel do Judiciário para a Preservação da Seguranca Jurídica
- Caso Real de Alteração da Jurisprudência sem Observância da Segurança Jurídica. Ofensa ao Princípio do Estado Democrático de Direito
- Segurança Jurídica e as Decisões em Matéria Fiscal
- Conclusão
- Anexo I (Jurisprudência)
- Anexo II (Súmula do STJ)
- Anexo III (Jurisprudência)
- Anexo IV (Petição do Conselho Federal da OAB)
- Bibliografia
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