Transação tributária e extrafiscalidade: uma abordagem à luz do controle de proporcionalidade
The purpose of this article is to give a brief reflection about the taxation programs developed in Brazil, in the light of proportionality control. For this purpose, the institute established in art. 171 of the National Tax Code (CTN) and the historical context in which it is inserted, and then to c...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
2020
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8117192 |
| Source: | Seqüência: estudos jurídicos e políticos, ISSN 2177-7055, Vol. 41, Nº. 85, 2020 (Ejemplar dedicado a: Seqüência - Estudos Jurídicos e Políticos), pags. 287-308 |
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