دورية أكاديمية
REVERSED ROBIN HOOD: THE INAPPROPRIATE INCIDENCE OF INDIRECT TAXES ON GOODS OF BASIC NEEDS
| العنوان: | REVERSED ROBIN HOOD: THE INAPPROPRIATE INCIDENCE OF INDIRECT TAXES ON GOODS OF BASIC NEEDS |
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| المؤلفون: | Bárbara Josana Costa, Marciano Buffon |
| المصدر: | Revista Eletrônica do Curso de Direito da UFSM, Vol 11, Iss 1, Pp 90-112 (2016) |
| بيانات النشر: | Universidade Federal de Santa Maria, 2016. |
| سنة النشر: | 2016 |
| المجموعة: | LCC:Law in general. Comparative and uniform law. Jurisprudence |
| مصطلحات موضوعية: | Law in general. Comparative and uniform law. Jurisprudence, K1-7720 |
| الوصف: | Taxation on essential goods increases the value of products that are consider indispensable to subsistence. In poor families the reflects of the decreasing purchase power is more negative. The limitation to acquire essential goods to subsistence is opposite the democratic principles and human dignity, which guarantee is only possible with the preservation of minimum conditions of subsistence. This research used as basis and limit to the analysis the staple basket products, because they are products that are able to ensure the uninterrupted survival, albeit in a limited way. Therefore, it was possible to verify that with the tax exemption or the reduction of tax rates on essential items, it will be contributing to increase the accessibility of the population to essential goods. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | Portuguese |
| تدمد: | 1981-3694 19813694 |
| Relation: | https://periodicos.ufsm.br/revistadireito/article/view/19765; https://doaj.org/toc/1981-3694 |
| DOI: | 10.5902/1981369419765 |
| URL الوصول: | https://doaj.org/article/b0293744dd414171a53d0719fc71d035 |
| رقم الأكسشن: | edsdoj.b0293744dd414171a53d0719fc71d035 |
| قاعدة البيانات: | Directory of Open Access Journals |
Full Text Finder | تدمد: | 19813694 |
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| DOI: | 10.5902/1981369419765 |