Proportionality in Tax Substitution for Presumed Taxable Events - Couverture souple

Nogueira, Marcelo

 
9786208376451: Proportionality in Tax Substitution for Presumed Taxable Events
Couverture souple
ISBN 10 : 6208376459 ISBN 13 : 9786208376451
Editeur : Our Knowledge Publishing, 2024

Synopsis

This work discusses the technique of forward tax substitution for a presumed taxable event, elaborating a description of the application of the Law, in which the individual guarantee of the ability to pay is related to the public interest that taxation be operationally viable. The methodological premises of the theory of principles are analysed, as well as the model for applying proportionality to the normative species and the structure and content of the right to ability to pay in the face of the Brazilian rules on forward tax substitution. This work also analyses the possibilities for giving greater fiscal justice to the legal-tax treatment of the issue.

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Éditeur
Our Knowledge Publishing
Date d'édition
2024
Langue
anglais
ISBN 10 
6208376459
ISBN 13 
9786208376451
Reliure
Broché
Nombre de pages
64
Coordonnées du fabricant
non disponible
Personne responsable
non disponible