Direito Tributário
Autor | Deusmar José Rodrigues |
Ocupação do Autor | Advogado (Procurador da Fazenda Nacional) e Contador |
Páginas | 47-50 |
Page 47
Na linha do que vimos expondo, fácil concluir que o Direito Tributário originou-se do Direito Financeiro. Não de qualquer parte de seu objeto, isto é, das despesas, mas sim das receitas. Mais pormenorizadamente, das receitas derivadas que não são produtos de sanção de ilícito administrativo ou penal.
O núcleo do Direito Tributário coincide com a obtenção de receitas coativas que não constituam prevenção e sanção de ato ilícito. Vale dizer, interessam à nossa matéria as receitas derivadas tributárias. As não tributárias, tendo por fito a correção de condutas ilícitas administrativas ou criminais, são objeto de outras disciplinas.
Direito Tributário é o conjunto sistemático de princípios e regras de caráter público que disciplinam as relações jurídicas entre os sujeitos titulares do direito subjetivo e do dever jurídico de pagar tributo e seus consectários.
Os traços ressaltados nessa definição são a ideia de sistema que norteia as normas jurídicas tributárias e o seu caráter público, cuja principal característica é a inderrogabilidade pela vontade autônoma do indivíduo. A alusão a credor e a devedor tem por finalidade destacar o veio obrigacional entre os sujeitos da relação jurídica tributária. Isso faz que credor e devedor estejam no mesmo plano de igualdade, salvo
Page 48
os casos de privilégios razoáveis reconhecidos aos sujeitos ativos. Entra, outrossim, a figura dos tributos, até então não referida. Os tributos serão tratados doravante. Por agora fazemos remissão ao artigo 3º do CTN, no qual está positivado o seu conceito.
O objeto do Direito Tributário confunde-se com a disciplina jurídica dos tributos. Do lado interno do sistema tributário encontramos normas jurídicas que formam o Direito Tributário material e o formal.
O Direito Tributário material ou substancial compreende as normas que disponham sobre fato gerador, sujeito ativo e passivo, responsabilidade, crédito tributário, extinção de obrigação...
Esse tipo de norma é encontrada no ordenamento tributário brasileiro nos artigos 113 usque...
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
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