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Revista Internacional CONSINTER de Direito - Publicação Oficial do Conselho Internacional de Estudos Contemporâneos em Pós-Graduação
versión impresa ISSN 2183-6396versión On-line ISSN 2183-9522
Resumen
FISCHER, Octavio Campos. MATRIX RULE OF TAX INCIDENCE AND LEGAL CERTAINTY. Revista Internacional CONSINTER de Direito [online]. 2019, n.8, pp.357-370. Epub 28-Jun-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.
Palabras clave : Legal Certainty; Fundamental Rights; Matrix Rule of Tax Incidence;.