Contribuições Destinadas ao Custeio da Seguridade Social
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Contribuições Destinadas ao Custeio da Seguridade Social

Contribuições Destinadas ao Custeio da Seguridade Social


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About the Book

O presente trabalho visa deslindar o tratamento despendido pela Carta Magna às contribuições destinadas ao custeio da Seguridade Social. Nesse trajeto, o autor serve-se do Direito Positivo, manuseando as normas jurídicas válidas no ordenamento jurídico pátrio, restringindo o enfoque, no entanto, àquelas integrantes do Sistema Constitucional Tributário.

Preliminarmente, o autor elucida a conceituação e a classificação jurídica dos tributos. Aponta, em seguida, uma noção de "sistema", para, com isso, enaltecer os traços do Sistema Constitucional Tributário Brasileiro. E, ao cabo do proêmio, estabelece nítida distinção entre competência legislativa tributária e capacidade tributária ativa, com o escopo de minuciar a competência legislativa outorgada pelo legislador constituinte para a instituição de contribuições especiais.

Ato contínuo, analisa, pois, a natureza jurídica e o regime jurídico aplicável às contribuições especiais, constatando, porém, que, não obstante elas se submetam a um regime jurídico autônomo em relação aos restantes dos tributos, cada uma de suas subespécies denota um regime jurídico com patentes peculiaridades. Nessa esteira, o autor examina cada uma das espécies de contribuições especiais, verificando-se, entre elas, aquelas destinadas ao financiamento da Seguridade Social.

No cerne do trabalho, engendra considerações a respeito da Seguridade Social, explicitando suas fontes de financiamento direto e suas respectivas bases econômicas. Nessa empreitada, o autor retrata as fontes de custeio expressamente previstas no Texto Supremo, bem como aquelas passíveis de serem elaboradas pelo legislador infraconstitucional mediante o exercício da competência residual da União. Por fim, tece, ainda, comentários acerca da contribuição para o custeio do regime previdenciário dos servidores públicos e da polêmica contribuição provisória sobre movimentação financeira.

Com isso, procura expor o panorama constitucional das contribuições destinadas ao custeio da Seguridade Social, subespécie tributária que desperta profusas elucubrações teóricas e infindáveis questionamentos práticos.


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Product Details
  • ISBN-13: 9798854811675
  • Publisher: Amazon Digital Services LLC - Kdp
  • Binding: Paperback
  • Language: Portuguese
  • Returnable: N
  • Sub Title: Perspectiva Constitucional
  • Width: 152 mm
  • ISBN-10: 885481167X
  • Publisher Date: 31 Dec 2017
  • Height: 229 mm
  • No of Pages: 104
  • Spine Width: 6 mm
  • Weight: 204 gr


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