Výsledky vyhledávání - "Maria Laura Clemente Morais"

Fiscal federalism, financial autonomy and federative cooperation: a view on the possibility of introduction of a value-added tax in Brazil from the consequences of the 'power to not tax'

Autor: Maria Laura Clemente Morais, Elizabete Rosa de Mello

Publikováno v: Revista Thesis Juris; v. 10, n. 1 (2021): (jan./jun.); 16-44
Revista Thesis Juris
Universidade Nove de Julho (UNINOVE)
instacron:UNINOVE

Discute-se, há muito, a necessidade de uma alteração substancial no Sistema Tributário Nacional. Dentre as propostas de reforma, destaca-se a instituição de um imposto único sobre o consumo nos moldes de um imposto sobre o valor agregado (IVA)

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a9f7bfb25707e7007454ed17ed6e920e
https://periodicos.uninove.br/thesisjuris/article/view/16962

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The non-fiscal attribute of the import duty in favor of the acquisition of artwork

Autor: Maria Laura Clemente Morais, Elizabete Rosa de Mello

Publikováno v: Revista da Faculdade de Direito UFPR; v. 63, n. 3 (2018); 213-231
Revista da Faculdade de Direito UFPR
Universidade Federal do Paraná (UFPR)
instacron:UFPR

This paper aims to expose the reasons why private acquisition of artworks should be considered duty-free in relation to the import duty, which is a non-fiscal tax. In fact, its main goal is to promote the balance between inner and external markets. G

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ddec8b186d4fa66e7feccb30d5e7f615
https://revistas.ufpr.br/direito/article/view/61198

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