Product details:
Title: Fundamentals of Brazilian Tax Law (3nd Ed.)
Language: Portuguese
Author: Sergio André Rocha
Publisher: Letramento
Publication date: 2024
Edition: 3
Number of pages: 166
About the book:
This book is the beginning of a comprehensive debate on Brazilian Tax Law, which is intended to be published in three volumes. In this first book, we seek to address the question of the reasons why taxes are paid and the legal nature of such duties. To a large extent, the purpose pursued by the author was to insist on the humanization of the tax phenomenon, repositioning the payment of taxes as a duty of citizenship, ambivalent by nature, which oscillates between the protection of the legitimate interest of society in tax collection and that of taxpayers, of not being compelled to pay taxes beyond the limits set by the Federal Constitution. Reviewed to consider Brazil’s tax reform. To access the PDF of this book for free, click here.