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Tributação e Livre Iniciativa Sob o Viés da Ausência de Dosimetria nas Multas Fiscais de Icms e Seus Reflexos no Desenvolvimento
| Content Provider | Semantic Scholar |
|---|---|
| Author | Nobre, Simone Cruz |
| Copyright Year | 2016 |
| Abstract | The collection of ICMS is the main source of funds available to the State to guarantee and satisfaction of fundamental rights. However, the complexity of its taxation, excessive amount of ancillary obligations and the absence of a degree or limit the state sanctioning power are key factors that impact not only on competition, but in attracting new investments. Therefore, understanding this issue is critical, so that you can exercise the tax sanctioning power within the constitutional framework, to press for national development, freedom and solidarity. |
| Starting Page | 461 |
| Ending Page | 480 |
| Page Count | 20 |
| File Format | PDF HTM / HTML |
| DOI | 10.26668/Index_Law_Journals/2016.v2i1.1061 |
| Volume Number | 2 |
| Alternate Webpage(s) | https://indexlaw.org/index.php/direitotributario/article/download/1061/pdf_1 |
| Alternate Webpage(s) | https://doi.org/10.26668/Index_Law_Journals%2F2016.v2i1.1061 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
