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- Title
CARACTERÍSTICAS DO SISTEMA TRIBUTÁRIO NOS ESTADOS UNIDOS DA AMÉRICA: alguns tópicos relevantes.
- Authors
Sabo Paes, José Eduardo; de Oliveira, Marcos Roberto
- Abstract
This article seeks to present, pan, some features of the u.s. tax system, in its material and procedural features, without the pretension of deepening in the sub-themes on which talks. Since the postulates of legal tax order he wrote, through the division of competences between the political entities and the fiscal federalism allocation of tax revenues to the tax enforcement and litigation in tax matters. Notes, therefore, one of the missions of the scholar of comparative law, which is the knowledge of the foreign legal system, however, in this article, in a panoramic and quite simply contemplation specifically in the tax field.
- Publication
Revista de Direito Internacional Econômico e Tributário (RDIET), 2015, Vol 10, Issue 2, p52
- ISSN
1980-1955
- Publication type
Article