Limitações à extrafiscalidade aplicáveis ao Fator Acidentário de Prevenção �? FAP

Revista Brasileira de Políticas Públicas

Daniel Pimenta¹ 

[1] Faculdades Milton Campos �? FMC Faculdade de Direito �? Programa de Pós-Graduação Stricto Sensu da Faculdade de Direito Milton Campos - Mestrado em Direito Empresarial, Conceito 4 �? CAPES Nova Lima MG Brasil

关键词: FAP;    Extrafiscalidade;    Tributação;   

DOI  :  

学科分类：社会科学、人文和艺术（综合）

来源: Centro Universitario de Brasilia

【 摘 要 】

The determination of a mechanism such as FAP, which imposes higherindividual tax rates of social security contributions to taxpayers who havehigher numbers of labour accidents and granting of accident pension benefits,challenges the interpreter to pursue its conclusions on the theoreticalpillars of extrafiscality, given the enormous complexity and theme of wealth.This study seeks to analyze certain aspects of the matter, demonstratingthat limits on extrafiscality can interfere with the systematic implementedby the taxing power, and how FAP, like delimited by the legislature and bycurrent regulatory norms on the matter, may impose risks to constitutionalguarantees defined in the economic order and in the limitations on constitutionalthe power to tax.

【 授权许可】

Unknown