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Autoria: Juliana Kirchner

Tema 01
Histria dos Tributos e Poderes, Atribuies e
Limitaes do Estado em Direito em Matria Tributria

7HPD
Histria dos Tributos e Poderes, Atribuies e Limitaes do Estado em Direito em Matria Tributria
Autoria: Juliana Kirchner

Como citar esse documento:

KIRCHNER, Juliana. Contabilidade Tributria: Histria dos Tributos e Poderes, Atribuies e Limitaes do Estado em Direito em Matria Tributria.
Caderno de Atividades. Anhanguera Publicaes: Valinhos, 2014.

ndice

CONVITELEITURA
Pg. 3

ACOMPANHENAWEB

PORDENTRODOTEMA
Pg. 4

Pg. 7

Pg. 8

Pg. 12

Pg. 13

Pg. 14

Pg. 15

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CONVITELEITURA
Contedo
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Nesta aula voc estudar:

 Histria dos Tributos no Brasil.
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 Fontes do Direito.
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Habilidades
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PORDENTRODOTEMA
Histria

dos Tributos e Poderes, Atribuies e Limitaes do Estado em Direito em Matria

Tributria.
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da criao do Estado.
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Constituio Federal.
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ACOMPANHENAWEB
Tributrio
 Acesse: Tributrio.Net.
/LQNSDUDDFHVVR<KWWSWULEXWDULRQHW>$FHVVRHPPDLR

Jus Navigandi
 Acesse: Jus Navigandi.
/LQNSDUDDFHVVR<ZZZMXVQDYLJDQGLFRPEU>$FHVVRHPPDLR

Mundo Jurdico
 Acesse: Mundo Jurdico.
/LQNSDUDDFHVVR<ZZZPXQGRMXULGLFRDGYEU>$FHVVRHPPDLR

A Histria dos Tributos

 Assista: A Histria dos Tributos.
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7HPSR

AGORAASUAVEZ
Instrues:
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Questo 1
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a) 99)9
b) ))99
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d) ))))
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Questo 2
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WDQWRRFKDPDGRSRGHUFRHUFLWLYR
b) $pPGDQDLGDGHDUUHFDGDWyULDDJXQVWULEXWRVH[HUFHPXPDIXQomRUHJXDWyULD
c) 5HDWLYDPHQWHjFULDomRLQVWLWXLomRHFREUDQoDGHWULEXWRVD8QLmR(VWDGRVH0XQLFtSLRVWrPFDGDXPDVXDHVIHUDGH
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d) (PFDGDXPDGDVHVIHUDVJRYHUQDPHQWDLVIHGHUDHVWDGXDHPXQLFLSDR3RGHU/HJLVDWLYRGHWpPDIXQomRGHDUUHFDGDomR
GRVWULEXWRVHDVFDL]DomRGRVFRQWULEXLQWHV
e) 2WULEXWRVH[HUFHPLPSRUWDQWHSDSHQDHFRQRPLDGHXPSDtVSRGHQGRFRQWULEXLUSDUDRFUHVFLPHQWRHGHVHQYRYLPHQWRGH
XPDQDomRRXGHPRGRLQYHUVRGLFXWiDHUHVWULQJLURVHXFUHVFLPHQWR

AGORAASUAVEZ
Questo 3
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No perodo denominado como a ______ (1930-1945), ocorreu forte centralizao do poder e o foco do Governo Federal era a
eliminao dos regionalismos. A poltica tributria, baseada na nova poltica de investimentos em infraestrutura industrial, volta a
ter um direcionamento nacional. Foram criadas, nesse perodo, regras tributrias voltadas a facilitar a importao de mquinas e
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a) %UDVLPSHULD
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c) %UDVL&RRQLD
d) 3ULPHLURPSpULR
e) +HJHPRQLDSRtWLFDGDRLJDUTXLDFDIHHLUD

Questo 4
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LQtFLRGDYLJrQFLDGDOHLTXHRVKRXYHULQVWLWXtGRRXDXPHQWDGR2REMHWLYRGHVVHSULQFtSLRpSURWHJHURFRQWULEXLQWHHPUHODomR
DRVHIHLWRVWULEXWiULRVGRVDWRVMiSUDWLFDGRV
$TXDOSULQFtSLRDGHVFULomRDFLPDUHIHUHVH"
a) 3ULQFtSLRGRQmRFRQVFR
b) 3ULQFtSLRGDHJDLGDGH
c) 3ULQFtSLRGDLVRQRPLD
d) 3ULQFtSLRGDDQWHULRULGDGH
e) 3ULQFtSLRGDLUUHWURDWLYLGDGH



AGORAASUAVEZ
Questo 5
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TXHUFXOWROLYURVMRUQDLVSHULyGLFRVHSDSHOGHVWLQDGRjVXDLPSUHVVmRVRERSDWULP{QLRHDUHQGDRXVHUYLoRVGD8QLmRGRV
(VWDGRVHGRV0XQLFtSLRVHQWUHRXWURV"
a) VHQomR
b) 5HPLVVmR
c) PXQLGDGH7ULEXWiULD
d) 5HQ~QFLDVFD
e) 5HVHUYDGH/HL&RPSHPHQWDU

Questo 6
&LWHTXDLVVmRDVIRQWHVSULPiULDVGR'LUHLWR

Questo 7
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SUHRFXSDomRGH3RUWXJDOUHVXPLXVHHPPDQWHUDVSRVVHVGDVWHUUDV$SULPHLUDDWLYLGDGHHFRQ{PLFDLQLFLDGDQHVVHSHUtRGR
IRLDH[WUDomRGRSDXEUDVLO
4XDORQRPHGDGRDRSULPHLURWULEXWRSDJRQR%UDVLO"&RPRHOHHUDFREUDGR"

Questo 8
(PFDGDXPDGDVHVIHUDVJRYHUQDPHQWDLVIHGHUDOHVWDGXDOHPXQLFLSDOKiDDWXDomRGR3RGHU/HJLVODWLYRGR3RGHU([HFXWLYR
HGR3RGHU-XGLFLiULRFRPVXDVFRUUHVSRQGHQWHVIXQo}HV
4XDLVVmRDVIXQo}HVFDEtYHLVDR3RGHU([HFXWLYRQRFRPDQGRGDPiTXLQDGHDUUHFDGDomR$GPLQLVWUDomR7ULEXWiULD"



AGORAASUAVEZ
Questo 9
$&RQVWLWXLomR)HGHUDOHVWDEHOHFHGLYHUVDVGLVSRVLo}HVDFHUFDGRVSRGHUHVDWULEXLo}HVHOLPLWDo}HVGR(VWDGRGH'LUHLWRHP
PDWpULDWULEXWiULD(QWUHRXWUDVHVWDEHOHFHRVSULQFtSLRVFRQVWLWXFLRQDLVTXHIXQFLRQDPFRPROLPLWDo}HVDRSRGHUFRHUFLWLYRGRV
JRYHUQRVHPVXDVGLYHUVDVHVIHUDVDVVLPFRPRWDPEpPDUHVHUYDGH/HL&RPSOHPHQWDU
(P TXH FRQVLVWH D 5HVHUYD GH /HL &RPSOHPHQWDU HQTXDQWR XPD UHVWULomR GR SRGHU GH WULEXWDU SUHYLVWD SHOD &RQVWLWXLomR
)HGHUDO"

Questo 10
$RUJDQL]DomRGR6LVWHPD7ULEXWiULR1DFLRQDOHORJRDLQVWLWXLomRDDUUHFDGDomRHDVFDOL]DomRGRVWULEXWRVVHGiPHGLDQWH
DVGLVSRVLo}HVFRQWLGDVQD&RQVWLWXLomR)HGHUDOQDV/HLV&RPSOHPHQWDUHV/HLV2UGLQiULDVHQWUHRXWUDVIRQWHVGR'LUHLWR1R
HQWDQWRSRGHPRFRUUHUKLSyWHVHVHPTXHQmRKiXPDSUHYLVmRH[SOtFLWDGDOHLVREUHXPGHWHUPLQDGRDVVXQWRVHQGRTXHQHVVHV
FDVRVR&yGLJR7ULEXWiULR1DFLRQDOHVWDEHOHFHRULHQWDo}HVSDUDDLQWHUSUHWDomRGDOHJLVODomRWULEXWiULD
1DDXVrQFLDGHOHLWULEXWiULDVREUHXPGHWHUPLQDGRDVVXQWRTXDLVRVPHFDQLVPRVDVHUHPXWLOL]DGRVHDRUGHPLQGLFDGDSHOD
DXWRULGDGHFRPSHWHQWHHPFRQIRUPLGDGHDR&yGLJR7ULEXWiULR1DFLRQDO"

FINALIZANDO
1HVWHWHPDYRFrFRQKHFHXVREUHDKLVWyULDGR'LUHLWR7ULEXWiULREHPFRPRXPDSULPHLUDFDUDFWHUL]DomRGRVVHXV
FRQWRUQRV9RFrYLXTXHDLQVWLWXLomRHFREUDQoDGHWULEXWRVVHGHXGHVGHRVSULPyUGLRVGDFLYLOL]DomRDQWHVPHVPRGD
H[LVWrQFLDGHXPDOHJLVODomRSUySULDFKHJDQGRDWpDVHFRQIXQGLUFRPDRULJHPGR(VWDGR1RVGLIHUHQWHVSHUtRGRVGD
KLVWyULDGR%UDVLODWULEXWDomRHVWHYHSUHVHQWHPHVPRTXHFRPQDOLGDGHVHIXQo}HVGLYHUVDV1RHQWDQWRQRGHFRUUHU
GD HYROXomR GD VRFLHGDGH H ORJR GD FRPSOH[LGDGH GDV UHODo}HV HFRQ{PLFDV RFRUUHX WDPEpP D FRPSOH[LGDGH GD
WULEXWDomRTXHSDVVRXDUHTXHUHUXPDOHJLVODomRHVSHFtFDQRWDGDPHQWHSDUDOLPLWDURVDEXVRVGRSRGHUGR(VWDGR
HPVHXSRGHUGHWULEXWDU1HVVHFRQWH[WRYRFrDQDOLVRXWDPEpPRDPELHQWHSROtWLFRDGPLQLVWUDWLYRMXUtGLFREUDVLOHLUR



HPTXHRFRUUHDWULEXWDomRPHGLDQWHDDQiOLVHGRVWULEXWRVLQHUHQWHVDFDGDHQWHGDIHGHUDomR8QLmR(VWDGRV'LVWULWR
)HGHUDOH0XQLFtSLRV2VWULEXWRVGHYHPVHULQVWLWXtGRVHPRGLFDGRVVRPHQWHPHGLDQWHOHLYiOLGDHDLQGDGHYHPVHU
UHVSHLWDGRVRVSULQFtSLRVFRQVWLWXFLRQDLVTXHIXQFLRQDPFRPROLPLWDo}HVDRSRGHUFRHUFLWLYRGRVJRYHUQRVHPVXDV
GLYHUVDVHVIHUDV3{GHREVHUYDUWDPEpPTXHD$GPLQLVWUDomR7ULEXWiULDGHWpPDIXQomRGHFRPDQGDUDPiTXLQDGD
DUUHFDGDomRPHGLDQWHDFREUDQoDHVFDOL]DomRGRVWULEXWRVHQTXDQWRTXHR3RGHU-XGLFLDOWULEXWiULRGHWpPDIXQomR
GHUHVROYHUDVTXHVW}HVHQWUHRVFRHRFRQWULEXLQWH3DUDQDOL]DUYRFrFRPSUHHQGHXHQWmRDKLVWyULDGRVWULEXWRVQR
%UDVLOHRV3RGHUHV$WULEXLo}HVH/LPLWDo}HVGR(VWDGRGH'LUHLWRHP0DWpULD7ULEXWiULD
6HQGRDVVLPHPEDVDGRWHRULFDPHQWHSHORWHPDH[SRVWRYRFrSRGHSURVVHJXLUSDUDDDQiOLVHGRSUy[LPRWHPDPRPHQWR
QRTXDOYRFrDQDOLVDUiGHPRGRPDLVHVSHFtFRRTXHpWULEXWRDVHVSpFLHVGHWULEXWRVHRVHOHPHQWRVGHFRUUHQWHVGD
REULJDomRWULEXWiULD

REFERNCIAS
$0$52/XFLDQRDireito Tributrio BrasileiroHG6mR3DXOR6DUDLYD
-81,253$Direito Empresarial e tributrio: para cursos de Administrao, Contabilidade e Economia&DPSLQDV(GLWRUD$OtQHD

0$&+$'2+XJRGH%ULWRCurso de Direito Tributrio6mR3DXOR0DOKHLURV
0$57,166HUJLR3LQWR Instituies de direito pblico e privadoHG6mR3DXOR$WODV



GLOSSRIO
Direito:IDFXOGDGHGHSUDWLFDUXPDWRGHSRVVXLUXVDUH[LJLURXGLVSRUGHDOJXPDFRLVD
Di
it I
OG G G
WL
W G
L
L L
GL
G O
L
Direito Positivo:FRQMXQWRGHQRUPDVMXUtGLFDVOHLVTXHUHJXODPDYLGDHPVRFLHGDGHGHPRGRDSURSLFLDUUHODo}HV
KDUP{QLFDVHQWUHRVGLYHUVRVLQGLYtGXRVeREULJDWyULRFRHUFLWLYRELODWHUDOHVHQmRREVHUYDGRpSDVVtYHOGHDSOLFDomR
de sano.
Direito Tributrio:WDPEpPGHQRPLQDGRFRPRGLUHLWRVFDORXGLUHLWRQDQFHLURpRUDPRGRGLUHLWRS~EOLFRLQWHUQR
TXHWHPSRUREMHWLYRDLPSRVLomRHDDUUHFDGDomRGHWULEXWRV
Cdigo Tributrio Nacional:FRPSUHHQGHXPFRQMXQWRGHQRUPDVHSURSRVLo}HVTXHGLVFLSOLQDPDDWLYLGDGHGR3RGHU
3~EOLFRGHFULDomRVFDOL]DomRHDUUHFDGDomRGHWULEXWRV
Tributo:pR{QXVFRPSXOVyULRFULDGRHJHULGRSHORHVWDGRYLVDQGRDRFXVWHLRGHVHUYLoRVS~EOLFRV2WULEXWRpJrQHUR
GRTXDOVmRHVSpFLHVRLPSRVWRDWD[DHDFRQWULEXLomRGHPHOKRULD
Analogia:WHUPRTXHUHYHODLGHLDGHFRUUHVSRQGrQFLDGHVHPHOKDQoD&RQVLVWHHPXPDRSHUDomROyJLFDQDTXDOQD
RPLVVmRGDOHLDSOLFDVHSDUDDDSUHFLDomRGDUHODomRMXUtGLFDXPDQRUPDMXUtGLFDVHPHOKDQWH
Lei:GRYHUERODWLQRligareTXHVLJQLFDDTXLORTXHOLJDRXOHJHUHTXHVLJQLFDDTXLORTXHVHOreXPDQRUPDRX
FRQMXQWRGHQRUPDVMXUtGLFDVFULDGDVSRUPHLRGRVSURFHVVRVSUySULRVGRDWRQRUPDWLYRHHVWDEHOHFLGDVSHODVDXWRULGD
GHVFRPSHWHQWHVSDUDRHIHLWR&RPSUHHQGHWRGDVDVHVSpFLHVGHQRUPDVGHSURGXomRHVWDWDO
&RQVFRDSUHHQVmRHDGMXGLFDomRDRVFRGHEHQVGRSDWULP{QLRSUySULRGHDOJXpPSRUFHUWDYLRODomRGDOHLHFRPR
pena principal ou acessria.



GABARITO
Questo 1
Resposta: alternativa A
Questo 2
Resposta: alternativa D
Questo 3
Resposta: alternativa B
Questo 4
Resposta: alternativa E
Questo 5
Resposta: alternativa C
Questo 6
Resposta: FRQVWLWXLomR )HGHUDO HPHQGDV GD &RQVWLWXLomR )HGHUDO OHLV RUGLQiULDV OHLV FRPSOHPHQWDUHV PHGLGDV
SURYLVyULDVUHVROXo}HVGR6HQDGRHRVWUDWDGRVHFRQYHQo}HVLQWHUQDFLRQDLV
Questo 7
Resposta:RSULPHLURWULEXWRSDJRQR%UDVLOpR4XLQWR7LQKDSRUEDVHDOHJLVODomRSRUWXJXHVDHFRQVLVWLDQRSDJDPHQWR
GDTXLQWDSDUWHGRSURGXWRGDYHQGDGDPDGHLUDSDXEUDVLO
Questo 8
Resposta:$SXUDURYDORUGRVWULEXWRVGHYLGRVRXFRQIHULURYDORUDSXUDGRSHORFRQWULEXLQWHGHSHQGHQGRGRWLSRGH
tributo.



,QVWLWXLUREULJDo}HVUHODFLRQDGDVDRSURFHVVRGHDUUHFDGDomRVFDOL]DomRFREUDQoDGHWULEXWRV
)LVFDOL]DUDVSHVVRDVHDWLYLGDGHVUHODFLRQDGDVDRWULEXWR
&REUDURVWULEXWRVLQFOXVLYHEXVFDQGRDYLDMXGLFLDOTXDQGRQHFHVViULRGtYLGDDWLYD
)RUQHFHUGRFXPHQWRVFRPSUREDWyULRVGHTXLWDomRGRFRQWULEXLQWHFHUWLG}HVQHJDWLYDV
5HVSRQGHUjVFRQVXOWDVIHLWDVSHORVFRQWULEXLQWHVHPPDWpULDWULEXWiULD
)LVFDOL]DURVWULEXWRV
Questo 9
Resposta:D5HVHUYDGH/HL&RPSOHPHQWDUpXPDUHVWULomRDRSRGHUGHWULEXWDUSRLVHVWDEHOHFHTXHDOJXQVDVVXQWRV
VRPHQWHSRGHUmRVHUWUDWDGRVSRULQWHUPpGLRGH/HL&RPSOHPHQWDUWDLVFRPRGHQLomRGHWULEXWRVHVXDVHVSpFLHV
IDWRJHUDGRUEDVHGHFiOFXORHFRQWULEXLQWHREULJDomRODQoDPHQWRFUpGLWRSUHVFULomRHGHFDGrQFLDVWULEXWiULDVHQWUH
outros.
Questo 10
Resposta:1DDXVrQFLDGHOHLH[SOtFLWDVREUHXPGHWHUPLQDGRDVVXQWRGHYHPVHUDGRWDGRVVXFHVVLYDPHQWHQDRUGHP
LQGLFDGDDDQDORJLDRVSULQFtSLRVJHUDLVGHGLUHLWRWULEXWiULRRVSULQFtSLRVJHUDLVGHGLUHLWRS~EOLFRDHTXLGDGH