TAX RULES AND INDUCTIVE RULES: AN ANALYSIS OF TAX REPLACEMENT AND INTERVENTION IN FREE COMPETITION

Authors

  • Karla Luzia Alvares dos Prazeres UNESA - Universidade Estácio de Sá
  • Paulo Joviniano Alvares dos Prazeres UNICAP - Catholic University of Pernambuco https://orcid.org/0000-0002-4483-4942

Abstract

The State has several ways of intervening in the economic order, which can be directly, indirectly or through inducing norms. When we talk about inducing norms, we must first observe their purpose at the time of elaboration, as it will be their justification for continuing to integrate the Brazilian legal system. Tax-inducing rules are always used to intervene in the economic order, which received several constitutional protections after the 1988 edition of the Federal Constitution.

 

Keywords: Economic order; Free competition; Contribution capacity; Inducing norms; “Forward” tax substitution

Author Biographies

Karla Luzia Alvares dos Prazeres, UNESA - Universidade Estácio de Sá

Doctoral student in Law at Universidade Estácio de Sá; Master in Law from Faculdade Damas da Instrução Cristã; Notary and Registry Officer in Paraíba.

Paulo Joviniano Alvares dos Prazeres, UNICAP - Catholic University of Pernambuco

Doctor in Law from the Catholic University of Pernambuco; Master in Law from Faculdade Damas da Instrução Cristã. Notary and Registry and Protests Officer in Paraíba.

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Published

2023-01-31

How to Cite

Alvares dos Prazeres, K. L., & dos Prazeres, P. J. A. (2023). TAX RULES AND INDUCTIVE RULES: AN ANALYSIS OF TAX REPLACEMENT AND INTERVENTION IN FREE COMPETITION. Anais Do Congresso Brasileiro De Processo Coletivo E Cidadania, 10(10), 1222–1239. Retrieved from https://revistas.unaerp.br/cbpcc/article/view/2788

Issue

Vol. 10 No. 10 (2022): X CONGRESSO BRASILEIRO DE PROCESSO COLETIVO E CIDADANIA

Section

Constitutionalization of Procedural Law

License

Copyright (c) 2023 Anais do Congresso Brasileiro de Processo Coletivo e Cidadania

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

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