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Portuguese to English: Abstract Detailed field: Law: Taxation & Customs
Source text - Portuguese RESUMO
TÍTULO: A CAPACIDADE CONTRIBUTIVA
AUTOR: Argos Magno de Paula Gregório
Este trabalho analisa os principais aspectos da Capacidade Contributiva - dada a profundidade e a relevância da matéria – porém o faz sem a pretensão de esgotá-los. A exposição do tema inicia-se sob a ótica da Teoria da Linguagem e possibilita ao leitor, após brevíssimos apontamentos sobre o assunto, concluir tratar-se a Capacidade Contributiva de locução eivada de ambigüidade e imprecisão.
Após o traço de sua origem e evolução ao longo da História, busca-se demonstrar o esforço da Doutrina em construir a sua noção - ainda que embrionária - para em seguida serem apresentadas algumas teorias formuladas pelas principais Escolas que se dedicaram ao seu estudo. Sua análise permitiu a formulação do conceito de Capacidade Contributiva através de diferentes critérios, cada qual evidenciando a orientação teórica dos doutrinadores nacionais e estrangeiros que o adotaram.
Posteriormente, apresentam-se as diferentes concepções da Capacidade Contributiva e, após uma rápida exposição sobre os Sistemas e suas classificações, examina-se a incorporação desta pelo Sistema do Direito Positivo através de sua elevação à categoria de Princípio.
Ao final, partindo-se de um breve arrazoado sobre os Princípios para, a seguir, identificar aqueles que formam o Subsistema Constitucional Tributário Brasileiro, demonstra-se a harmonização destes com a Capacidade Contributiva e, em última instância, se estabelece sua eficácia e alcance através da aplicação dos princípios da ponderação e da razoabilidade.
TITLE: THE ABILITY TO PAY PRINCIPLE
AUTHOR: Argos Magno de Paula Gregório
This essay aims at analyzing the main aspects concerning the Ability to Pay principle – given the depth and the relevance of the matter – however, it makes it with no intent to reach its depletion. The exposition o the theme begins under the Language Theory point of view, and allows the reader, after some very short considerations about the subject, to conclude that the Ability to Pay principle is about elocution, flawed with ambiguity and imprecision.
After its origin and evolution throughout History, one aims at demonstrating the effort of the Doctrine in creating its notion in order to, after that, introduce some theories created by the main Schools that dedicated themselves to its study. Its analysis allowed the formulation of the concept of the Ability to Pay principle through different criteria, which each one of them highlighted the theoretic orientation of both Brazilian and foreign masters who have adopted it.
Subsequently, one introduces the different conceptions of the Ability to Pay principle and, after a brief exposition of the Systems and its classifications, one examines the inclusion of the former in the Positivistic Law System through its rise to category of Principle.
At the end of this essay, departing from a brief reasonable discourse about the Principles to subsequently identifying those that form the Constitutional Brazilian Tax Subsystem, one demonstrates the harmonization between these and the Ability to Pay principle in order to finally establish its effectiveness and achievement trough the usage of the principles of pondering and reasoning.
Key-words: LAW – LANGUAGE THEORY – ABILITY TO PAY – HISTORIC – CONCEPTUALISATION – SYSTEMS – POSITIVISTIC LAW – PRINCIPLES – HARMONIZATION – TAX CONSTITUTIONAL SUBSYSTEM
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