Many countries have special tax regimes (STRs) for small businesses. Even though these regimes may reduce compliance costs, they increase the complexity of the tax system and can be used by high-income individuals to ...

The dissertation has as object of investigation the special substantive regime of ICMS (Brazilian tax on the circulation of goods, interstate and intercity transportation and communication services), the main tax on ...

The purpose of this monograph sets out the possibility from a federal former military, whom tooks in a federal public function without breaking the bond between two careers, to pratice the right of option in accordance ...

Many countries have special tax regimes (STRs) for small businesses. Even though these regimes may reduce compliance costs, they increase the complexity of the tax system and can be used by high-income individuals to avoid ...

Neste artigo, compara-se a autonomia administrativa e orçamentária da ARSESP (Agência Reguladora de Saneamento e Energia do Estado de São Paulo), enquanto autarquia de regime especial, com as suas pares no Reino Unido, ...