O fundamento normativo-formalista da norma tributária extrafiscal brasileira

Abstract

The present work deals with the extrafiscal tax rule from a perspective of the theory of the legal norm. The central objective is to analyze this kind of tax rule, elaborated by the brazilian doctrine, under the scrutiny provided by the theoretical studies that have managed to transcend the positivist paradigm, in order to expose the theoretical frame used to subsidize them and, therefore, their consequences in the face of the recent understandings about the legal norm. As specific objectives have the analysis of the theoretical paradigms that give foundation to non-fiscal tax rules, as well as discussions on The theory of law and The theory of the legal norm. To walk these paths, the bibliographic study is eminently used, investigating the studies on the legal norm from various works, homelands and international, in order to try to produce a solid analysis on the subject of study. The first part of the work will examine questions of great theoretical importance, such as studies of metateoria and of legal theory. In turn, after establishing the necessary theoretical foundations, the second part deals with the central object of the work, analyzing the non-fiscal tax rules elaborated by the main Brazilian doctrines and submitting them to the theoretical scrutiny of modern law theory and, from then on, developing conclusions and criticisms of the theoretical-normative model used to erect such norms.