A tributação do câmbio

Abstract

First place, in this work the way of scientific investigation is cleared, based always in a plural scientific approach with a strong link to systematic and integrative methods towards various species of science, in which the law is considered as a linguistic phenomenon, inserted in the System s Theory. First part, with three chapters, elucidates the basic foundations of this approach, using instruments of Law s General Theory and Juridical Logics. Second part, also with three chapters, deals with concepts of dogmatic law, specially the presentation of the concept of tax and the identifications of its species as well as the conceptual creation of the Matrix Rule of Tax Incidence. Second and third chapters of this part were meant to visualize the history and juridical conceptualization of money and foreign exchange of currencies, as basis for the determination of the involved elements of monetary law. Last part, also with three chapters, was meant to identify the core of the so called tax over financial operations and its species, focusing, specially, in the tax over foreign currency exchange operations. The following chapters, deals with the unfolding in the Matrix-Rule of the income tax, and also some notes in other tax interactions in which regards the problem of exchange of currency as a tax juridical fact