Definition of "income and revenues of any kind" for purposes of taxation

Authors

  • Luiz Antonio Alvares Lopes Filho Univesidade Estadual de Londrina (UEL), Londrina
  • Felipe Langoni Quintiliano UEL
  • Gustavo Wolff UEL

DOI:

https://doi.org/10.5433/1980-511X.2009v4n1p81

Keywords:

Personal Income Tax, Income and Earnings of any kind.

Abstract

The income tax, the exaction as a legal base housed by the Constitution, before that, had forecast guided mainly in the tax code, which was approved by the Constitution in force. Hence, questions arise about the possibility of building the concept of income and earnings of any nature from the constitutional legislation, and thus give the ordinary legislator the power to define the core of the materiality of tax income and earnings of any nature

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Author Biographies

Luiz Antonio Alvares Lopes Filho, Univesidade Estadual de Londrina (UEL), Londrina

Business Administrator, Judicial Technical TRF - 4th Region, crowded the 2nd Special Court Stick Federal Londrina / PR.

Felipe Langoni Quintiliano, UEL

Student at the Universidade Estadual de Londrina in law.

Gustavo Wolff, UEL

Student at the Universidade Estadual de Londrina in law.

Published

2009-07-15

How to Cite

Alvares Lopes Filho, L. A., Langoni Quintiliano, F., & Wolff, G. (2009). Definition of "income and revenues of any kind" for purposes of taxation. Revista Do Direito Público, 4(1), 81–90. https://doi.org/10.5433/1980-511X.2009v4n1p81

Issue

Section

Artigos