REGIME DE RESPONSABILIDADE POR SUBSTITUIÇÃO TRIBUTÁRIA PROGRESSIVA: O PRINCÍPIO DA CAPACIDADE CONTRIBUTIVA E A PRATICABILIDADE DA TRIBUTAÇÃO

Abstract

SUMMARY: This study aims to analyse the progressive tax substitution regime out under the practicability of taxation and the principle of the taxpayer contributory capacity, in order to verify its compatibility with the taxation-legal domain and carry out a proporcionality exam, especially regarding the constitutional limitations on the State’s power to tax.