A Performance no Direito Tributário

Name: A Performance no Direito Tributário
ISBN: 9788584931637

Luciano Gomes Filippo,

430 pages
English
ePUB (mobile friendly)
Available on iOS & Android

eBook - ePub

Available until 10 Dec |Learn more

A Performance no Direito Tributário

Luciano Gomes Filippo,

About this book

O tema da performance no Direito Fiscal permite avaliar os resultados da gestão pública no Direito Financeiro, quanto aos resultados na cobrança e emprego dos tributos. A tese explora seus desdobramentos, a partir dos princípios da eficiência, da praticidade e da boa administração tributária. A gestão de orçamentos orientados para o atingimento de resultados (performance), por programas ou por objetivos, tem sido a tendência empregada por diversos países. E, em momentos de crises econômicas, percebe-se a utilidade desse pressuposto de controle de performance, na necessária correlação entre redução de gastos e eficiência arrecadatória, sem necessitar de aumento de tributos que onerem, tanto mais, a sociedade e a economia na recuperação e estabilidade financeira. Por isso, impõe-se admitir como urgente medidas que a Administração Tributária promova em favor da cobrança de tributos que levem em conta os mesmos objetivos de performance. (In Prefácio de Heleno Taveira Torres).

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Yes, you can access A Performance no Direito Tributário by Luciano Gomes Filippo in PDF and/or ePUB format, as well as other popular books in Law & Law Theory & Practice. We have over one million books available in our catalogue for you to explore.