A Performance no Direito Tributário (Portuguese Edition) by Luciano Gomes Filippo

By Luciano Gomes Filippo

"O tema da functionality no Direito economic permite avaliar os resultados da gest?o publica no Direito Financeiro, quanto aos resultados na cobranca e emprego dos tributos. A tese explora seus desdobramentos, a partir dos principios da eficiencia, da praticidade e da boa administrac?o tributaria. A gest?o de orcamentos orientados para o atingimento de resultados (performance), por programas ou por objetivos, tem sido a tendencia empregada por diversos paises. E, em momentos de crises economicas, percebe-se a utilidade desse pressuposto de controle de functionality, na necessaria correlac?o entre reduc?o de gastos e eficiencia arrecadatoria, sem necessitar de aumento de tributos que onerem, tanto mais, a sociedade e a economia na recuperac?o e estabilidade financeira. Por isso, imp?e-se admitir como urgente medidas que a Administrac?o Tributaria promova em want da cobranca de tributos que levem em conta os mesmos objetivos de performance." In Prefacio de Heleno Taveira Torres

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