Abstract

FISCHER, Octavio Campos. MATRIX RULE OF TAX INCIDENCE AND LEGAL CERTAINTY. Revista Internacional CONSINTER de Direito [online]. 2019, n.8, pp.357-370.  Epub June 28, 2019. ISSN 2183-6396.  https://doi.org/10.19135/revista.consinter.00008.21.

This paper aims to study the importance of the Tax Matrix Rule of Incidence in its function as an instrument for achieving legal certainty. This is an important fundamental right for modernity in tax relations. Therefore, what it is intended to demonstrate is the need to recover the theoretical concern that must be had with the Matrix of Tax Incidence Rule, which a part of the doctrine relegated to a second plane.

Keywords : Legal Certainty; Fundamental Rights; Matrix Rule of Tax Incidence;.

        · abstract in Portuguese     · text in Portuguese     · Portuguese ( pdf )