The Incidence Matrix-Rule of the Provisional Contribution on Financial Transactions and Its Use as an Inspection Instrument for Other Federal Government Taxes. / A regra-matriz de incidência da contribuição provisória sobre movimentação financeira e a utilização dos seus dados para a fiscalização de outros tributos
AUTOR(ES)
Ricardo Marcelo Cavallo
DATA DE PUBLICAÇÃO
2005
RESUMO
This study has the objective of showing the matrix-rule of the incidence of the Provisional Contribution on Financial Transactions; and the importance of this tax for the federal government fiscal planning, as well as its use as an inspection instrument for other Federal Government taxes. For this, we are using as base the technical concept of Professor PAULO DE BARROS CARVALHO, performing the epistemological cuts, going through the judicial system, right sources, fiscal nature and species and completing with the incidence matrix-rule. Conveniently, we will talk about the allocation of tax revenues to present conclusions about the Federal Government fiscal planning; in other words, to increase tax collection without passing through for other entities. After this, we will study the Provisional Contribution on Financial Transactions as an inspection instrument of the taxpayer income and we will conclude by making some considerations on zero tax rate, exemption and immunity. At the end, we describe all conclusions.
ASSUNTO(S)
fiscalização tax planning provisional contribution on financial transactions contribuição provisória sobre a movimentação financeira cpmf planejamento tributário sigilo bancário cpmf ciências humanas
