A Influência do Sistema Tributário Nacional na Economia

Abstract

The purpose of this dissertation is to highlight the influence of the tax system in the economy, demonstrating that taxes play an important role in promoting social and economic development. The first chapter presents the tax system and its concept and the divisions between the taxing power conferred upon the State and the limitations directed against this power through constitutional principles and immunities. The second chapter presents an analysis of taxes that directly interfere in the economy, which are: a) Import Tax; b) Export Tax; c) Tax over manufactured products, d) Tax on credit, foreign exchange and insurance transactions and e) Rural real state property tax. It analyses the taxable event, the passive subject, the calculation basis, the tax rates and the release of these taxes. The third chapter, on the other hand, demonstrates that the State uses taxes as a means of regulating the economy, stating where each tax analyzed in the second chapter has it focus and action, ending with an analysis of the tax system´s purpose, through taxation, which is to serve as an essential material element for the promotion of economic development.