Contornos jurídico-constitucionais do planejamento tributário.

Our purpose in this article is to develop, even if in a brief way, a study on the complex institute named tax planning, in order to define its position in the Brazilian legal system. Such study intends, initially, to award accuracy to the various terms vulgarly used to express the term tax planning:...

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Bibliographic Details
Main Authors: Faria Salomé, Joana, Ferreira Sacco, Ricardo
Format: Article
Language:Portuguese
Published: Universidade FUMEC, Faculdade de Ciências Humanas, Sociais e da Saúde 2006
Subjects:
Planejamento tributário
Evasão
elisão
elusão e sonegação fiscal
Norma geral antielisiva
Atividade econômica e empresarial
Princípios constitucionais - Estado de Direito
Tax planning
Tax dodging
tax avoidance
illegal tax avoidance and tax evasion
Anti-avoidance general rule
Economic and business activities
Constitutional principles
Rule of Law (the State)
Online Access:http://dialnet.unirioja.es/servlet/oaiart?codigo=4046552
Source:Meritum, ISSN 2238-6939, Vol. 1, Nº. 1, 2006, pags. 47-76
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Contornos jurídico-constitucionais do planejamento tributário.
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