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O ITCD progressivo sob a ótica do princípio da capacidade contributiva
(Universidade Federal de Santa MariaCentro de Ciências Sociais e Humanas, 2012-12-28)
The Principle of Ability to Pay is provided on article 145, §1º, of the Federal
Constitution of 1988. According to this principle, whenever possible, taxes will have
personal character, and should be graded according to ...
O IPTU e suas características constitucionais e infraconstitucionais frente ao princípio da progressividade
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2015-12-18)
The Brazil today is considered one of the countries that contain the highest tax burden in the world, however, continues to occupy the last positions in the ranking that measures the quality of services offered to the ...
When to pay Tax Moratorium Interest?¿Cúando Pagar Intereses Moratorios Tributarios?
(Pontificia Universidad Católica del Perú, 2014)
Tax Equity: A Rational Reconstruction of Spanish Constitutional JurisprudenceIgualdad tributaria: reconstrucción racional de la jurisprudencia constitucional española
(Universidad Austral de Chile, Facultad de Ciencias Jurídicas y Sociales., 2018)
¿Cúando Pagar Intereses Moratorios Tributarios?When to pay Tax Moratorium Interest?
(Pontificia Universidad Católica del PerúPE, 2018)
Taxation fundamental rights and constitutional principles as limit the taxing power. reflections from the laws of Brazil and Costa RicaTributación y derechos fundamentales los principios constitucionales como límite al poder tributario. Reflexiones a partir de los ordenamientos jurídicos de Brasil y Costa Rica
(Universidad de Costa Rica - Colegio de Abogados y Abogadas de Costa Rica, 2016)
O conceito constitucional de renda aplicável às pessoas jurídicas
(Universidade do Vale do Rio dos Sinos, 2017-10-10)
The purpose of this paper is to establish the constitutional concept of income applicable to legal entities, given the gap left by the Constitutional Text, which does not expressly express this concept. In order to make ...
O conceito constitucional de renda aplicável às pessoas jurídicas
(Universidade do Vale do Rio dos Sinos, 2017-10-10)
The purpose of this paper is to establish the constitutional concept of income applicable to legal entities, given the gap left by the Constitutional Text, which does not expressly express this concept. In order to make ...
A view from comparative tax law: Cryptocurrencies, transactions and taxable events. Tax treatment in Peru, problems and recommendationsPerspectivas del derecho fiscal comparado: Criptomonedas, transacciones y eventos impositivos. Tratamiento tributario en el Perú, problemas y recomendaciones
(Pontificia Universidad Católica del Perú, 2021)