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I* tir, 1984; 24 tir, 1987; 44 ed. 1990; 5¢ ed., I* tir, 1992; 2 tir, 1993; 34 tir, 1994; 4 tir, 1995; 5* tir, 1996; 62 tir, 1997; 7 tir, 1998; 8 tir, 1999; 64 ed., 1 tir, 2000; 24 tir, 2001; 3 tir, 2002; 4 tir, 2003; 54 tir, 2004; 6 tir, 2005; 7# tir, 2005; 8 tir, 2006; tir, 2008; 108 tir, 2009; 118 tir, 2010; 124 tir, 2011; 13 tir, 2012; 144 tir, 2013; 154 tir, 2014; 164 tir, 2016; 17¢ tir, 2018. ISBN 978-85-7420-171-5 Direitos reservados desta edig&o por MALHEIROS EDITORES LTDA Rua Paes de Araiijo, 29, conjunto 171 CEP 04531-940 ~ Sdo Paulo ~ SP Tel.: (11) 3078-7205 — Fax: (11) 3168-5495 URL: www.malheiroseditores.com.br e-mail: malheiroseditores@terra.com.br Composigdo Acqua Estiidio Grafico Ltda, Cupa: Criagdo: Vania Lacia Amato Arte: PC Editorial Ltda. Impresso no Brasil Printed in Brazil 06.2019$7J00110040 SUMARIO Nota prévia a 1* edigdo ... Nota do autor & 2 edigao Nota a 4? edigao A guisa de prefacio, José Souto Maior Borges PRIMEIRA PARTE NOGOES INTRODUTORIAS Capitulo Unico 1. Tributo como objeto da obrigagao tributaria . 21 2. Tributo como objeto do direito 23 3. Carter instrumental do direit 25 4. Atributi 27 5. Otributo como instrumento juridico de abastecimento dos cofres publicos ... . 29 6. Momento ideal (ou juridico) da transferéncia da riqueza e momento fatico .. 30 7. Objeto da obrigaco 31 8. Conseqiiéncias juridicas da atributi 32 9. Conceito de tributo ... 32, 10. Reconhecimento do tributo 36 11. O direito tributdrio se forma em tomo do conceito de tributo (que é constitucionalmente pressuposto) . - 37 12. Direito tributério como capitulo do direito administrativo 40 13. Estrutura das normas juridicas 42 14. Sanco 44 15, Divergéncia doutrindria quanto a estrutura da norma 44 16. Incidéncia . 45 SEGUNDA PARTE . . ASPECTOS DA HIPOTESE DE INCIDENCIA TRIBUTARIA Capitulo Unico 17. Norma tributaria ... 51 18. Questao terminolégica . 53$7J00110040 16 HIPOTESE DE INCIDENCIA TRIBUTARIA 19. Hipstese de incidéncia como conceito legal 58 20. Universalidade do conceito de h.i. 59 21. Unidade ldgica da hipdtese de incidéncia 65 22. Fato imponivel ..... - 66 23. Fato imponivel e sua subsungao a hipstese de incidéncia .. 68 24. Nascimento da obrigacao tributiria .. 68 25. Subsungio .... 69 26. Fato imponivel como fato juridico € nao ato juridico . 70 27. Cardter unitario do fato imponivel .... 72 28. Aspectos da hipétese de incidéncia 76 29. Aspecto pessoal 80 30. Sujeito ativo .. 83 31. Parafiscalidade ..... 85 32. Sujeito passivo. Desdobramentos do tema . 86 33. Sujeito passivo nos tributos vinculados 88 34. Sujeigdo passiva indireta . 89 35. Aspecto temporal ... 94 36. Colocago tradicional do tema 96 37. Classificagao dos impostos baseada no aspecto temporal da hi. .... 98 38. Critica ao critério de classificagao 100 39. Classificagao cientifica das h.i. quanto ao aspecto temporal 102 40. Aspecto espacial .. 104 41. Aspecto material .. 106 42. Base imponivel (questao terminoldgica) .. 108 43. Definigdo de base imponivel 108 44. Aliquota .... 113 45. Aliquota e taxa 7 46. Determinagao do quantum debetur 117 47. Dinamica da obrigagao tributaria ... TERCEIRA PARTE . CLASSIFICACAO JURIDICA DOS TRIBUTOS Capitulo | - Critério de Classificagdo 48. Consideragées gerais 49. Importancia da classificagao 50. Critérios correntes de classificagao 51. Proposigdes metodolégicas 52. O critério juridico de classificagao dos tributos esté na consisténcia do aspecto material da hipdtese de incidéncia 123 124 125 126 130$7J00110040 SUMARIO 7 Capitulo Il — Tributos na@o vinculados 53. Imposto, tributo nao vinculado .... 137 54, Critério de exclusio para reconhecimento do imposto ......._ 138 55. “Nomen iuris” ..... 139 56. Impostos reais e pessoais 141 57. Impostos diretos e indiretos 143 58. Os impostos em espécie . Capitulo Ill ~ Tributos vinculados 59. Espécies 146 60. Base imponjvel 150 61. Taxas na doutrina 153 62. Referibilidade ao sujeito passivo na taxa 156 63. Destinagao do produto da arrecadacdo 157 64. Regime das taxas na Constituigao de 1988 — Inconstitucionalidade dos preos (tarifas) .. 159 65. Contribuigao de melhoria ... 170 66. Norma geral de direito tributario e contribuigaode melhoria .. 171 67. Contribuigao de melhoria na ciéncia das finangas .. 172 68. Contribuigao de melhoria como tributo 174 69. O principio da atribuico de mais-valia imobilidria, gerada por obra piiblica, ao estado 175 70. Entrosamento sistematico 178 71. Outras contribuigdes 182 72. Contraste com a taxa 184 73. Critério prético de discernimento entre taxa e contribuigao .... 187 74. Contribuigées parafiscais .... 187 75. Conceito juridico do instituto 189 76. Regime juridico tributdrio dos tributos parafiscais 189 77. Contribuigdes nas Constituicdes 191 78. Designagao do instituto da contribuigao 192 79. Critérios constitucionais e hipdtese de incidénci 193 80. Cunho “especial” do tributo . 195 81. Direito constitucional brasileiro e principios informadores das espécies tributarias 196 82. Base de cAlculo . 197 83. Destinacdo do produto da arrecadagao 199 84, Estrita legalidade e contribuicoes ... 200 85. Discriminago constitucional de competéncias 200 86. Aspecto pessoal 203 87. Regime de imposto e contribuigées 208