Praticidade no Direito Tributário: fundamento e controle

Abstract

In the present work, studies were realized about practicality under the law, especially tax law, with a theoretical analysis from the perspective of three-dimensional theory of law and the dialectical complementarity between fact, value and norm. It was also investigated the notion of efficiency on the determination of justice established by the Constitution. At another point, the limits of practicality were investigated in the face of equality and ability to pay, with the conclusion that the use of estimates in tax collection must meet certain assumptions in order to achieve proportionality. In this context, analysis were carried about specific rules, like the simplified taxation system, the progressive tax substitution, estimated profit regime, the income tax on individuals and the transfer pricing system.