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A Regra-Matriz de Incidência do Imposto de Renda Pessoa Física e as Deduções com Saúde
| Content Provider | Semantic Scholar |
|---|---|
| Author | Silva, Maria Stela Campos Da Conceição, Luan Pedro Lima Da |
| Copyright Year | 2015 |
| Abstract | This work proposes to analyze the fundamental rule of the Personal Income Tax, departing from an approach centered on the legal deductions with health spending. In short, it intends to face the issue about the legal deductions as components of material or quantitative criteria of the fundamental rule and/or its characterization or not as revenue waivers. Such deductions are dealt under the perspective of existential minimum as the necessary baseline for the performance of life with dignity, adopting the Political Liberalism as theoretical model. |
| Starting Page | 488 |
| Ending Page | 506 |
| Page Count | 19 |
| File Format | PDF HTM / HTML |
| DOI | 10.26668/Index_Law_Journals/2015.v1i1.169 |
| Volume Number | 1 |
| Alternate Webpage(s) | http://indexlaw.org/index.php/direitotributario/article/download/169/pdf |
| Alternate Webpage(s) | https://doi.org/10.26668/Index_Law_Journals%2F2015.v1i1.169 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |