Tax Legality
Mostrando 13-18 de 18 artigos, teses e dissertações.
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13. Anti-Avoidance Rule in face of Law and Free Enterprise / Norma tributária antielisiva à luz da legalidade e da livre iniciativa
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
Publicado em: 2006
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14. A ARGÜIÇÃO DE INCONSTITUCIONALIDADE DE LEIS NO ÂMBITO DO PROCESSO ADMINISTRATIVO TRIBUTÁRIO À LUZ DA CONSTITUIÇÃO DA REPÚBLICA FEDERATIVA DO BRASIL DE 1988
This dissertation is the result of a scientific investigation on the discussions of unconstitutionality of rules in the scope of the administrative tax proceedings, in the terms of the 1988 Constitution of the Federative Republic of Brazil. Using the inductive method both in the investigation and the report, this study is based on the tripartition of State p
Publicado em: 2006
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15. 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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16. 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
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17. Processo administrativo tributÃrio e a ConstituiÃÃo de 1988: abordagem crÃtica
This paper includes an analysis of the administrative process of taxation in the face of the Constitution of 1988, in order to demonstrate that, the way it is structured in our juridical ordinance, it makes it unfeasible. Therefore, it becomes useless to the purpose that it is directed for, which is the legality control of tax assessment in the administrativ
Publicado em: 2003
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18. O sistema tributário brasileiro e o imposto sobre a importação
Understanding of the Brazilian fiscal system as a whole is of fundamental importance for its application to taxes. Beginning from the general and fundamental field, the tax system itself, one arrives at tax in kind, which, in this work, is tax on importation. Importation tax was studied in its very essence as was the Brazilian tax system, in the aspects pert
Publicado em: 1998