Atividade Financeira do Estado
Autor | Deusmar José Rodrigues |
Ocupação do Autor | Advogado (Procurador da Fazenda Nacional) e Contador |
Páginas | 37-39 |
Page 37
Em linhas adrede escritas, deixamos consignado que o Estado, não agindo diferentemente do restante das pessoas, não reúne condições ou meios para abdicar de recursos financeiros. Isso por força de inúmeros encargos a ele imputados, uns derivados diretamente da Constituição e outros de normas jurídicas de envergadura inferior. Por isso que realiza o que a doutrina chama de atividade financeira.
O foco até agora está centrado na obtenção de recursos que correspondem ao instituto jurídico denominado Receita Pública. A outra face da moeda, qual seja, a Despesa Pública, também integra a ativi-dade financeira do Estado e de suas entidades. Mais do que isso, toda atividade financeira pública acontece em razão dos encargos e das despesas já realizadas ou a acontecer.
Constitui uma constante nas definições dos escritores dessa área a menção a esses dois institutos jurídicos de Direito Financeiro. Nessa linha de raciocínio, podemos cunhar a seguinte definição: atividade financeira do Estado e das outras pessoas de Direito Público consiste na tarefa de obter receitas e realizar despesas com o fim de cumprir os encargos que lhes foram atribuídos.
Comentemos, em breves palavras, a definição sintética que acabamos de conceber. Extrai-se que a atividade financeira pública pode ser executada também por entidades que não se confundem com a própria entidade estatal. Por exemplo, o Instituto Nacional do Seguro
Page 38
Social (INSS) realiza intensa atividade financeira para cumprir o mister que lhe cabe: pagamento de benefícios previdenciários. Em segundo lugar, há realce do papel principal que protagonizam as receitas e as despesas, não se fazendo referência a ato de gestão, isto é, à administração de recursos financeiros. Em último, a atividade financeira efetiva-se para resgate de todos os deveres que possam ser liquidados por meio de dinheiro, sejam deveres contraídos para satisfação de necessidades públicas primárias, sejam deveres decorrentes de atos que não comportem satisfação de necessidade pública.
Em eras priscas, o Estado usava bens dos particulares ou exigia que se lhe prestassem serviços. Embora não tenha abandonado de todo tais maneiras de colaboração, pois ainda resistem a requisição temporária de bens, a prestação de serviço militar...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Direito Tributário
- Lista de abreviaturas
- Dedicatoria
- Apresentação
- O Direito
- O Estado
- Atividade Financeira do Estado
- Direito Financeiro
- Direito Tributário
- Norma Jurídica Tributária
- Fontes do Direito Tributário
- Vigência da Legislação Tributária
- Interpretação da Legislação Tributária
- Aplicação da Legislação Tributária
- Economia Lícita e Ilícita de Tributo
- Os Tributos
- Competência
- Limitações do Poder de Tributar
- Obrigação Tributária
- Crédito Tributário
- Administração Tributária
- Os Impostos em Espécie
- Planejamento Tributário
- Processualística Tributária
- Referências
- Índice alfabético remissivo
Subscribers can access the reported version of this case.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the cited cases and legislation of a document.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the documents that have cited the case.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Os assinantes podem ver as versões revisadas da legislação com emendas
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see any amendments made to the case.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a visualisation of a case and its relationships to other cases. An alternative to lists of cases, the Precedent Map makes it easier to establish which ones may be of most relevance to your research and prioritise further reading. You also get a useful overview of how the case was received.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see the list of results connected to your document through the topics and citations Vincent found.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.