Legality And Icms
Mostrando 1-2 de 2 artigos, teses e dissertações.
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1. O princípio da legalidade e sua aplicabilidade ao IPI e ao ICMS / The principle of legality and its applicability on two Brazilian taxes: the Tax on Industrialized Products (IPI) and the State Tax on the Movement of Goods and on Interstate and Intermunicipal Transportation and Communication Services (ICMS).
ABSTRACT The aim of this thesis is to rediscover the principle of legality and its applicability on two important Brazilian taxes: the Tax on Industrialized Products (IPI) and the State Tax on the Movement of Goods and on Interstate and Intermunicipal Transportation and Communication Services (ICMS). The use of the word rediscover aims to stress the required
Publicado em: 2005
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2. SubstituiÃÃo tributÃria no ICMS: ConsideraÃÃes sobre a tÃcnica de arrecadaÃÃo utilizada pelos Estados
The dissertation aims to make a study of tax substitution in the ICMS. It starts with an analysis of the historical background to this duty in Brazil, considering that since the Constitution of 1934 significant alterations had occurred in the taxation structure of the country. When developing the Federal Constitution of 1988 the direction moved towards the s
Publicado em: 2004