Uma revisitação à clássica teoria do direito financeiro ante às necessidades trazidas pela pandemia do covid-19.

Abstract

The present monograph has as its theme "A revisitation to the classic theory of financial law in the face of the needs brought by the Covid-19 pandemic" where the main objective is to analyze the classic legal concepts of financial law and verify its adaptability to the needs brought about by the pandemic. The methodology used to carry out this work is descriptive and bibliographical in order to facilitate a deepening of the theme, which can be achieved with the inductive method, where excellent adaptations of several related themes were made. The work discusses the public administration and its performance in the face of financial and tax law. It addresses the legal aspects of public finances, as well as explains its classic legal view of public finances, the need to revisit the legal aspects of public finances in the light of Covid 19 and the concept of budget revenue from a legal perspective. Finally, it explains public accounts and planning, as well as analyzing social objectives as tax purposes. Keywords: Theory of Financial Law. Public finances. Public administration. Tax purposes. Pandemic.