The tax planning and the paradigms of the state of right and the democracy state of right
DOI:
https://doi.org/10.5433/1980-511X.2010v5n1p217Keywords:
State of Right, Democracy State of Right, Tax planning, Tax avoidance, Tax evasion, Contributive capacity, Legality.Abstract
This article examines the philosophical and political parameters of the Social and Liberal States, seeing their respective ideologies and directs them to the topic of tax planning. This paper indicates distinctions between the figure of avoidance and tax evasion, by thinking about some types of principles that guide the Brazilian tax planning law. This right should be recognized for having the grounds of the Federal Constitution which enshrines achievements of the Liberal State and its State of Rigth and the Welfare State and it’s Democracy State of Right.Downloads
Download data is not yet available.
Downloads
Published
2010-07-15
How to Cite
Pietro, E., & Bassoli, M. K. (2010). The tax planning and the paradigms of the state of right and the democracy state of right. Revista Do Direito Público, 5(1), 217–232. https://doi.org/10.5433/1980-511X.2010v5n1p217
Issue
Section
Artigos
License
Os autores cedem à Revista do Direito Público, direitos exclusivos de primeira publicação, com o trabalho simultaneamente licenciado sob a Licença Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. Esta licença permite que terceiros façam download e compartilhem os trabalhos em qualquer meio ou formato, desde que atribuam o devido crédito de autoria, mas sem que possam alterá-los de nenhuma forma ou utilizá-los para fins comerciais. Se você remixar, transformar ou desenvolver o material, não poderá distribuir o material modificado.
