A aplicabilidade da seletividade tributária como medida de combate a pandemia da COVID-19
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Date
2020-12-15
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Universidade Católica do Salvador
Abstract
This article aims to analyze the current context of the COVID-19 pandemic correlating with the importance of Tax Law and its participation as a combatant to the impacts caused in this exceptional scenario. The application of the Constitutional Principle of tax selectivity enables a new perspective under the ICMS and IPI in order to analyze the reduction in the rates of certain products and their
transport in the face of the need for assistance.
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Keywords
Seletividade tributária, Calamidade pública, Reforma tributária, ICMS, IPI, Redução de alíquota, Tax selectivity, Public calamity, Tax reform, Tax reform