Imunidade tributária e pragmatismo

Abstract

The purpose of this thesis is to examine the phenomenon of tax immunity in Brazilian law, applying the logical-semantic constructivism method, considering the views of syntactic, semantic and pragmatic. With support in the pragmatism of Charles Peirce, we define the concept of tax immunity for the different users in the process of positivization. We applied the semiotic analysis observing the semiosis of the constitutional tax immunity at the communication processes whose protagonists are the complementary legislator, the tax ordinary legislator, the person immune or who practices immune operations, the administrative authority and the judge. We observed the evolution of the object causing new semioses to each participant. Another concern in this study was to build the rules of law grounding them with the words of the law prescriptions. So, for us to understand tax immunity in the Constitution, we transcribed all law prescriptions in Appendices 1-7 and 10, scanning, at the right of each prescription, comments on each expression, according to the science of Phenomenology. We propose one rule of law structure of the legislative competence to create tax with elements of tax immunity (Chapter 4) and the coexistence of two norms: one, for immunity from taxation, and other, for legislative competence to create tax without the immune elements (Chapter 5). We also present a resolution of the relational calculus to prove the existence of both possibilities of rule, in subsection 5.1.1. Finally, using the pragmatism as a method, we define the concept of tax immunity