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A guerra fiscal do ICMS e a consequente incerteza jurídica
This paper aims to present the phenomenon of Tax War on the ICMS due to the grant of tax benefits without support in the Agreement. Over the past few years, states have increasingly granted such benefits, which led to a ...
A tributação como um dos instrumentos à sustentabilidade ambiental
This paper discusses the role of taxation as a tool to reach environmental sustainability. As an attempt to explain the topic, the Convênio CONFAZ nº.100/97, which reduces to zero the Brazilian Sales Tax (Imposto sobre ...