{"id":3216,"date":"2021-05-07T09:33:27","date_gmt":"2021-05-07T09:33:27","guid":{"rendered":"https:\/\/ld-wp73.template-help.com\/wordpress\/prod_4441\/v1\/?page_id=3216"},"modified":"2021-12-13T15:06:02","modified_gmt":"2021-12-13T18:06:02","slug":"direito-tributario","status":"publish","type":"page","link":"http:\/\/www.mjadvogados.adv.br\/novo\/areas-de-atuacao\/direito-tributario\/","title":{"rendered":"Direito Tribut\u00e1rio"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3216\" class=\"elementor elementor-3216\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b11cd58 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b11cd58\" data-element_type=\"section\" 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class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2aae73b\" data-id=\"2aae73b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69ba820 elementor-widget elementor-widget-heading\" data-id=\"69ba820\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Direito Tribut\u00e1rio<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-920da79 elementor-widget elementor-widget-image\" data-id=\"920da79\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1682\" src=\"http:\/\/www.mjadvogados.adv.br\/novo\/wp-content\/uploads\/2021\/11\/direito-tributario-1.jpg\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" srcset=\"http:\/\/www.mjadvogados.adv.br\/novo\/wp-content\/uploads\/2021\/11\/direito-tributario-1.jpg 2560w, http:\/\/www.mjadvogados.adv.br\/novo\/wp-content\/uploads\/2021\/11\/direito-tributario-1-300x197.jpg 300w, http:\/\/www.mjadvogados.adv.br\/novo\/wp-content\/uploads\/2021\/11\/direito-tributario-1-1024x673.jpg 1024w, http:\/\/www.mjadvogados.adv.br\/novo\/wp-content\/uploads\/2021\/11\/direito-tributario-1-768x505.jpg 768w, http:\/\/www.mjadvogados.adv.br\/novo\/wp-content\/uploads\/2021\/11\/direito-tributario-1-1536x1009.jpg 1536w, http:\/\/www.mjadvogados.adv.br\/novo\/wp-content\/uploads\/2021\/11\/direito-tributario-1-2048x1346.jpg 2048w, http:\/\/www.mjadvogados.adv.br\/novo\/wp-content\/uploads\/2021\/11\/direito-tributario-1-600x394.jpg 600w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55a4ded elementor-drop-cap-yes elementor-drop-cap-view-default elementor-widget elementor-widget-text-editor\" data-id=\"55a4ded\" data-element_type=\"widget\" data-settings=\"{&quot;drop_cap&quot;:&quot;yes&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>O Direito Tribut\u00e1rio \u00e9 um ramo do direito p\u00fablico que tem como prop\u00f3sito regular como ocorre a cobran\u00e7a de tributos pelo Estado das pessoas naturais e jur\u00eddicas.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d56a4b elementor-widget elementor-widget-text-editor\" data-id=\"2d56a4b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Assim, o Direito Tribut\u00e1rio \u00e9 o estudo jur\u00eddico e legal da tributa\u00e7\u00e3o, que \u00e9 uma das formas com que o Estado mant\u00e9m financeiramente a sua administra\u00e7\u00e3o sobre o territ\u00f3rio nacional. Estuda-se, nessa \u00e1rea, a forma\u00e7\u00e3o dos tributos, a compet\u00eancia tribut\u00e1ria, os modelos de arrecada\u00e7\u00e3o e a fiscaliza\u00e7\u00e3o dessa rela\u00e7\u00e3o compuls\u00f3ria.<\/p><p>Entretanto, \u00e9 importante definir que o Direito Tribut\u00e1rio tem como objetivo de estudo exclusivo a rela\u00e7\u00e3o entre a defini\u00e7\u00e3o de tributos e sua efetiva cobran\u00e7a, n\u00e3o levando em considera\u00e7\u00e3o a aplica\u00e7\u00e3o e divis\u00e3o desses recursos pelo Poder P\u00fablico.<\/p><p>Essa mat\u00e9ria \u00e9 analisada atrav\u00e9s da \u00f3tica do direito financeiro, que ser\u00e1 conceituado, com mais aten\u00e7\u00e3o, mais adiante neste artigo.<\/p><h3><strong>Qual \u00e9 a fun\u00e7\u00e3o do Direito Tribut\u00e1rio?<\/strong><\/h3><p>Nesses termos, a fun\u00e7\u00e3o do Direito Tribut\u00e1rio dentro do ordenamento jur\u00eddico brasileiro \u00e9 analisar a natureza dos tributos, avaliando se os tributos criados tem previs\u00e3o legal, destino amplamente indicado e se s\u00e3o constitucionais.<\/p><p class=\"texto_cont\">O espectro de estudo desse ramo do direito, ent\u00e3o, come\u00e7a na cria\u00e7\u00e3o dos tributos, abrangendo temas como\u00a0compet\u00eancia tribut\u00e1ria\u00a0e\u00a0imunidade tribut\u00e1ria, e acaba na efetiva arrecada\u00e7\u00e3o deles pelo Estado, que os cobra da sociedade.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Direito Tribut\u00e1rio O Direito Tribut\u00e1rio \u00e9 um ramo do direito p\u00fablico que tem como prop\u00f3sito regular como ocorre a cobran\u00e7a de tributos pelo Estado das pessoas naturais e jur\u00eddicas. Assim, o Direito Tribut\u00e1rio \u00e9 o estudo jur\u00eddico e legal da tributa\u00e7\u00e3o, que \u00e9 uma das formas com que o Estado mant\u00e9m financeiramente a sua administra\u00e7\u00e3o [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":75,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":[],"_links":{"self":[{"href":"http:\/\/www.mjadvogados.adv.br\/novo\/wp-json\/wp\/v2\/pages\/3216"}],"collection":[{"href":"http:\/\/www.mjadvogados.adv.br\/novo\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.mjadvogados.adv.br\/novo\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.mjadvogados.adv.br\/novo\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.mjadvogados.adv.br\/novo\/wp-json\/wp\/v2\/comments?post=3216"}],"version-history":[{"count":22,"href":"http:\/\/www.mjadvogados.adv.br\/novo\/wp-json\/wp\/v2\/pages\/3216\/revisions"}],"predecessor-version":[{"id":4148,"href":"http:\/\/www.mjadvogados.adv.br\/novo\/wp-json\/wp\/v2\/pages\/3216\/revisions\/4148"}],"up":[{"embeddable":true,"href":"http:\/\/www.mjadvogados.adv.br\/novo\/wp-json\/wp\/v2\/pages\/75"}],"wp:attachment":[{"href":"http:\/\/www.mjadvogados.adv.br\/novo\/wp-json\/wp\/v2\/media?parent=3216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}