Tributos sobre a propriedade no Brasil: o descompasso entre os preceitos constitucionais e a realidade tributária
This article tries to examine the reasons for the discordance between the constitutional text and the reality of the Brazilian tax system, due to the low tax collection on property and to the regressivity of the tax system. For that, the hermeneutic phenomenological method will be adopted. Through a...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
2018
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6811003 |
| Source: | Revista de Direito Econômico e Socioambiental, ISSN 2179-8214, Vol. 9, Nº. 2, 2018 (Ejemplar dedicado a: maio/agosto), pags. 336-369 |
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