{"title":"累进税收替代责任制度:支付能力原则和税收的可行性","authors":"Lucas Queiroz","doi":"10.36238/2359-5787.2023.082","DOIUrl":null,"url":null,"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.","PeriodicalId":472078,"journal":{"name":"Revista Acadêmica Online","volume":"13 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"REGIME DE RESPONSABILIDADE POR SUBSTITUIÇÃO TRIBUTÁRIA PROGRESSIVA: O PRINCÍPIO DA CAPACIDADE CONTRIBUTIVA E A PRATICABILIDADE DA TRIBUTAÇÃO\",\"authors\":\"Lucas Queiroz\",\"doi\":\"10.36238/2359-5787.2023.082\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":472078,\"journal\":{\"name\":\"Revista Acadêmica Online\",\"volume\":\"13 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Revista Acadêmica Online\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.36238/2359-5787.2023.082\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Revista Acadêmica Online","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.36238/2359-5787.2023.082","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
REGIME DE RESPONSABILIDADE POR SUBSTITUIÇÃO TRIBUTÁRIA PROGRESSIVA: O PRINCÍPIO DA CAPACIDADE CONTRIBUTIVA E A PRATICABILIDADE DA TRIBUTAÇÃO
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.
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