Anti-Avoidance Rule in face of Law and Free Enterprise / Norma tributária antielisiva à luz da legalidade e da livre iniciativa

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

The research aims to study the possibility to insert an anti-avoidance rule in Brazilian tax laws in face of the constitutional principles of legality and free enterprise. These principles are closely related to tax avoidance, a lawful and previous to imposable facts behavior of the tax payer in order to minimize, suppress or postpone the tax payments. It is also studied if legality and free initiative are unchangeable rules in the 1988 Constitution. At the end of this work, the attempts by the government to include an anti-avoidance rule are investigated.

ASSUNTO(S)

legalidade elisão fiscal garantia (direito) sonegação fiscal direito tributário direito livre iniciativa

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