Now showing items 1-2 of 2

    • A guerra fiscal do ICMS e a consequente incerteza jurídica 

      Portes, Louise Dias
      2014-11
      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 

      Rodrigues, Luiza Antonaccio Lessa
      2013-11
      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 ...