Créditos:8
Ativação:21/11/2018
Curso:Mestrado/Doutorado
Expiração:21/11/2023
Objetivos:
A presente disciplina tem como objetivo central estudar aspectos avançados sobre a teoria da tributação, analisando-a tanto de uma perspectiva jurídica quanto de um prisma econômico. Podem ser apontados três principais objetivos na disciplina, quais sejam:
1 – Revisitar as teorias clássicas e modernas, nacionais e comparadas, acerca do fenômeno tributário, sob óticas jurídica e econômica, a fim de discutir tópicos fundamentais à conformação de um sistema tributário, tais quais: (i) a escolha das materialidades a serem tributadas; (ii) a eleição dos métodos para tributar as referidas materialidades; e (iii) a administração dos tributos e da relação Fisco/contribuinte.
2 – Analisar, à luz da literatura internacional, os principais modelos de estruturação de sistemas tributários nos aspectos apontados acima, de modo a verificar instrumentos que lograram em atingir seus objetivos e aqueles que foram deixados de lado em virtude de insuperáveis falhas.
3 – Avaliar criticamente o sistema tributário brasileiro, de uma perspectiva jurídica e econômica, tanto à luz das práticas apontadas pela teoria da tributação e dos modelos de sucesso encontrados em estudos comparados, no intuito de colaborar com o debate sobre a reforma tributária no Brasil.
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Direito Econômico, Financeiro e Tributário
Direito Econômico, Financeiro e Tributário
