Contributions

revisiting the Issue of Deviations of Purposes in Face of the Taxing Power Rules and of the Public Expenditure Execution Rules

Authors

  • Heron Charneski

Keywords:

contributions, state constitutional purposes, rules of taxing power, public expenditure, deviations of purposes, examination of validity of collection

Abstract

The present work addresses the contributions set by the Brazilian Federal Constitution of 1988 to meet state purposes in social security, economy and in professional areas. Starting from an integrated analysis of rules that take care of taxing powers, of the creation of contributions, of the public budget and of the execution of public spending, it is inserted a table of possible specific cases of deviations on the promotion of these state purposes. At the end, the work reconciles theoretical and normative elements to face the debate over whether (and, if so, when) deviations of purposes may give rise to the voidness of collection of a contribution levied with such characteristics.

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Published

2021-12-28

How to Cite

Charneski, H. (2021). Contributions: revisiting the Issue of Deviations of Purposes in Face of the Taxing Power Rules and of the Public Expenditure Execution Rules. Revista Direito Tributário Atual, (33), 127–148. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/1719

Issue

No. 33 (2015)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Creative Commons License

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

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