Benefícios fiscais e gasto tributário no ICMS, espécies e métodos de mensuração

In sight of the great annually tax expenses by the Brazilian States and the Federal District referring to tax benefits given with ICMS, ensues the necessity to control its results. The legislation complexity and diversity around this tribute and benefits has been a strong obstacle to the constructio...

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Bibliographic Details
Main Authors: Frota da Silveira, Rodrigo, Bezerra Lima Gradvohl, Michel André
Format: Article
Language:Portuguese
Published: 2021
Subjects:
IVA
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7879229
Source:Revista Controle: Doutrinas e artigos, ISSN 1980-086X, Vol. 19, Nº. 1, 2021, pags. 82-124
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