Brazilian tax system: analysis of perception of the operators of the tax law in the light of the concepts of efficiency and fiscal justice
Purpose: To analyze the perception of tax law operators regarding the efficiency, equity and complexity of the Brazilian tax system, as well as to verify if in their opinion the Brazilian taxes cause changes in taxpayer behavior, encourage the practice of tax planning tending to decrease the tax deb...
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| Principais autores: | , |
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| Formato: | Online |
| Idioma: | por |
| Publicado em: |
Portal de Periódicos Eletrônicos da UFRN
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| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/13975 |
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