O conceito de receita tributável: parâmetros e limites constitucionais

Abstract

The constitutional tax system is characterized by its rigidity and extensiveness and is formed by rules of jurisdiction, rules of immunity, constitutional tax principles and fundamental rights of the taxpayers. From the joint analysis of such characteristics and elements, it is possible to extract the constitutional parameters and limits that inform the taxation and guide the activity of the interpreter. This paper aims at defining the concept of taxable revenue based on such constitutional parameters and limits. For that purpose, a method will be proposed and adopted through which the possible characteristics of revenue will be extracted from different areas of knowledge, and then, those characteristics will be confronted with the context in which the term "revenue" is adopted by the Federal Constitution, as well as with the other constitutional parameters and limits set, to extract the concept of taxable revenue. This way, current and controversial cases involving taxation of revenue will be analyzed in order to apply, to concrete problems, the obtained concept of taxable revenue