Fundamental Principles of Tax Law

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The tax burden appropriately applied

This group aims to study the influence of taxation on the development of Brazil and its relationship with fundamental rights and to promote the economic analysis of tax law, particularly in regard to problems such as tax incentives, innovation, and environmental taxation. These examples are some of the topics addressed by the Research Group on the Fundamental Principles of Tax Law, which was created in 2006 and is chaired by Professor Paulo Antônio Caliendo V. da Silveira.

The Disregard of the Juridical Personality project is one of the main projects developed by the group. Although this principle is a legal procedure that consists of having access to the personal assets of a business’ partners when the company is unable to pay its debts, it is often observed as damaging. The aims of this study were to identify the material and procedural problems derived from the application of the Disregard of the Juridical Personality principle by Justice Courts, and on these grounds, to vigorously suggest improvements to the legislation to solve this problem.

This project, which resulted in the publication of the Disregard of the Juridical Personality – Series Thinking the Law, began in 2010 when the Secretary of Legislative Affairs of the Ministry of Justice launched a national call for universities. On winning, the group at PUCRS produced the above-mentioned publication, which is currently considered to be a reference in Brazil and is widely consulted by magistrates. Project Thinking the Law, begun by the Ministry of Justice, is sponsored by the United Nations Development Program (UNDP).

Recently, the group was granted funds to study the application of an economic analysis of tax law to the solution of theoretical and practical problems such as taxation planning, non-fiscal uses of tax law, environmental taxation, and public finance. The aim of this project is to study the application of the laws and principles of economics and the fundamentals of macro- and microeconomics to the understanding of juridical subjects.