This paper presents an evolutionary analysis of proposed regulations on wealth tax by complementary bills presented to the Câmara dos Deputados, since the enactment of the 1988 Federal Constitution, until May 2016. We ...

Brazilian tax collection on rural properties has been criticized for its low effectiveness on its inspection function and its enforcement mission to combat unproductive latifundium. Among the factors that contribute to the ...

The present work hás the objective to study the analysis of the constitutional viability of the implantation of the administrative fiscal execution in Brazil. We begin our study by analyzing the brazilian fiscal execution, ...

O presente trabalho aborda o processo de reforma tributária no Brasil. Partimos da análise dos principais fatos da história econômica do país que justificaram a reforma tributária de 1966. Após, elencamos as principais ...

The aim of the present research is to propose an interpretation, from the perspective of the jurisprudence in a narrow sense, for legislative jurisdiction regarding the administrative tax procedure. In contrast to other ...

The present research is a literature review and makes use of the deductive method. Its objective is to analyze the efficiency of the tax enforcement procedure when it is modeled as a game. To achieve this goal it was ...

This work intends to analyze the process of normative enforcement of Article 198 of the Brazilian Tax Code. Such Article prohibits the disclosure, by the Tax Administration or its servers, of information obtained by virtue ...

This study has the purpose analyze the Brazilian tax system from the point of view of its transparency, arguing this subject in the context of state reforms and based upon democratic principles. Under this perspective the ...

This paper evaluates the use of offshore companies for tax saving in Brazil, within the context of the process for the country's accession into the Organization for Economic Cooperation and Development. To this end, it ...