文章基本信息

标题：Materialidade da norma jurídica tributária da taxa decorrente do exercício do poder polícia: necessidade de efetiva atuação estatal
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作者：Sara Dinardi Machado ; Thiago Vieira Mathias de Oliveira
期刊名称：Revista de Direito Público
电子版ISSN：1980-511X
出版年度：2007
卷号：2
期号：1
页码：119-132
DOI：10.5433/1980-511X.2007v2n1p119
语种：Portuguese
出版社：Universidade Estadual de Londrina
摘要：Analyzes the phenomenon of taxation on the constitutional principles that inform the Brazilian State. Reports the definition of the Federal Constitution of tax species and their respective legal regimes, exposing differences doctrinal thereon. It makes clear that one can not confuse the classification taxes with the need for linkage of tax revenues. Breaketh the criterion impact hypothesis material police rate analyzes the significance the word police, pointing out the differences between the police power in order broad and narrow sense. Stresses the doctrinal disagreement about need for effective state action to characterize the material criterion tax hypothesis police rate. Points to the need for conclusions effective state action to give rise to the collection of the police rate and need for this characterization is performed on the basis of principle legality.
关键词：Taxa;Poder de polícia;Regra matriz de incidência fiscal;Hipótese tributária;Critério material.