The excise duty and the principle of selectivity

Authors

  • Reginaldo Lourenço Pierrotti Júnior State University of Londrina (UEL)
  • Luciane Wambier State University of Londrina (UEL)

DOI:

https://doi.org/10.5433/1980-511X.2007v2n1p133

Keywords:

Tributação, Produtos industrializados, Princípio da seletividade, Fiscalidade, Extrafiscalidade.

Abstract

The large concentration of people in metropolitan areas, the crisis in the market work and unemployment, demonstrate the need for appropriate forms of fund-raising by the state. In our times, most of the collection by federative is through taxation. However, taxation can serve not only to the immediate cause of raising money, as for forms of aid to public policies targeted by the state. Regarding the tax industrial products, of paramount importance is the study of the principle of selectivity as this, by having nature of taxation and extrafiscality, not only works as money to the public coffers collector, but can act in government programs and the economy, senting influence how large encouraging development of the country.

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Author Biographies

Reginaldo Lourenço Pierrotti Júnior, State University of Londrina (UEL)

Graduating in Law from State University of Londrina

Luciane Wambier, State University of Londrina (UEL)

Graduating in Law from State University of Londrina

Published

2007-07-15

How to Cite

Pierrotti Júnior, R. L., & Wambier, L. (2007). The excise duty and the principle of selectivity. Revista Do Direito Público, 2(1), 133–142. https://doi.org/10.5433/1980-511X.2007v2n1p133

Issue

Section

Artigos