Brazilian Tax Law System - Articles - Scientific Research Publishing

Introduction to Brazilian Constitutional Tax Law System (Articles)

Renato Lopes Becho, Rafael Kaue Feltrim Oliveira#

Beijing Law Review Vol.12 No.3, September 27, 2021

DOI: 10.4236/blr.2021.123050 370 Downloads 2,054 Views Citations
The Scope and Hierarchy of the Principle of Legality in Tax Law: An Analysis from the Perspective of Brazilian System (Articles)

Celeste Maria Vásquez Dan Lins

Beijing Law Review Vol.14 No.4, December 27, 2023

DOI: 10.4236/blr.2023.144124 237 Downloads 1,136 Views Citations
The Relevance of Jurisprudence in Tax Law: An Analysis from the Perspective of Brazilian System of Precedents (Articles)

Renato Lopes Becho, Katia Locoselli Gutierres

Beijing Law Review Vol.14 No.2, June 20, 2023

DOI: 10.4236/blr.2023.142047 234 Downloads 1,222 Views Citations
Research on the Reform and Perfection of Resource Tax System (Articles)

Tingting Fan

Open Journal of Social Sciences Vol.9 No.3, March 24, 2021

DOI: 10.4236/jss.2021.93021 625 Downloads 1,818 Views Citations
The Influence of Fiscal Consequences on the Brazilian Supreme Court’s Ratio decidendi in Tax Matters (Articles)

Renato Peluzo

Beijing Law Review Vol.16 No.4, December 16, 2025

DOI: 10.4236/blr.2025.164135 27 Downloads 236 Views Citations
Artificial Intelligence in Law: Utilisation by Brazilian Legal Practitioners and Regulatory Challenges (Articles)

Juliano Lazzarini Moretti, Milena Maltese Zuffo

Beijing Law Review Vol.16 No.1, March 19, 2025

DOI: 10.4236/blr.2025.161016 145 Downloads 1,457 Views Citations
Tax Responsibility of Economic Groups (Articles)

Rafael Oliveira Beber Peroto

Beijing Law Review Vol.16 No.2, June 30, 2025

DOI: 10.4236/blr.2025.162059 70 Downloads 423 Views Citations
Evolutionary Analysis of Tax Law: A Methodological Approach (Articles)

Ute Schmiel

Modern Economy Vol.7 No.4, April 12, 2016

DOI: 10.4236/me.2016.74041 2,466 Downloads 4,175 Views Citations
This article belongs to the Special Issue on Law and Economics
Judicial Precedents in the Context of the Brazilian Tax Reform (Articles)

Paulo Henrique Santana Barbosa

Beijing Law Review Vol.15 No.1, March 13, 2024

DOI: 10.4236/blr.2024.151020 218 Downloads 920 Views Citations
This article belongs to the Special Issue on Constitutional Law
An Economic Analysis of Tax Evasion (Articles)

André Folloni, Victoria Baldani-Miranda

Beijing Law Review Vol.15 No.2, June 28, 2024

DOI: 10.4236/blr.2024.152057 353 Downloads 2,066 Views Citations
This article belongs to the Special Issue on Economics, Law and Policy
Research on the Structure of China’s Enterprise Income Tax Law System (Articles)

Yinying Wang

Beijing Law Review Vol.2 No.2, June 13, 2011

DOI: 10.4236/blr.2011.22007 7,749 Downloads 16,822 Views Citations
Culture of Alternative Dispute Resolution (ADR) in Brazil: An Exploratory Study of Business Mediation from the Theory, Laws and Perception of Lawyers (Articles)

Cristiane Dias Carneiro, Yann Duzert, Rafael Alves de Almeida

Beijing Law Review Vol.13 No.2, June 30, 2022

DOI: 10.4236/blr.2022.132024 415 Downloads 3,196 Views Citations
Psychology in the Brazilian Prison System: An Account of Professional Experience (Articles)

Luciana Xavier Senra

Advances in Anthropology Vol.10 No.1, February 27, 2020

DOI: 10.4236/aa.2020.101005 877 Downloads 2,189 Views Citations
Renewal on Public Service Theory on Brazilian Law (Articles)

Leonardo Antonacci Barone Santos

Beijing Law Review Vol.15 No.2, April 30, 2024

DOI: 10.4236/blr.2024.152033 257 Downloads 970 Views Citations
Access to Justice and Due Process as Superprinciples of Procedure Law in the Brazilian Constitution of 1988 (Articles)

Danilo Scramin Alves, Fabiana David Carles, Raimundo de Araújo Coivara Neto

Beijing Law Review Vol.15 No.3, September 10, 2024

DOI: 10.4236/blr.2024.153068 118 Downloads 641 Views Citations
The Doctrine of “Structural Litigation” in Brazil: Modifying the Structure of Traditional Civil Procedure (Articles)

Benedito Cerezzo Pereira Filho, Rodrigo Nery

Beijing Law Review Vol.15 No.3, September 26, 2024

DOI: 10.4236/blr.2024.153090 131 Downloads 869 Views Citations
Shared Competence: An Analysis and Reinterpretation of the New Model for the Distribution of Tax Competence in the Constitution of Brazil Considering Constitutional Amendment No. 132/2023 (Articles)

Eduardo Müller Gomes

Beijing Law Review Vol.16 No.4, December 12, 2025

DOI: 10.4236/blr.2025.164132 43 Downloads 300 Views Citations
Design of Essential Elements Involved in China’s Carbon-Tax Taxation System and Its Implementation Strategies (Articles)

Aiwen Zhao, Ruilin Li

Low Carbon Economy Vol.10 No.2, June 30, 2019

DOI: 10.4236/lce.2019.102004 1,018 Downloads 2,538 Views Citations
Large Mining Projects and Socio-Environmental Impacts: Economic and Socio-Environmental Dynamics in Barcarena (Pará, Brazil) (Articles)

Raimundo da Costa Almeida, Christian Nunes da Silva, João Marcio Palheta da Silva, Aghane de Carvalho Antunes Antunes, Cynthia S. Simmons, Daniel Araújo Sombra Soares

Journal of Service Science and Management Vol.16 No.5, October 20, 2023

DOI: 10.4236/jssm.2023.165030 633 Downloads 1,648 Views Citations
Private Property and Constitutional Limits on the Taxing Power: An Overview of the Prohibition on Confiscatory Taxation in the Brazilian, German, Spanish, Argentine, and Mexican Legal Orders (Articles)

Beatriz Milani Gimenez

Beijing Law Review Vol.16 No.4, December 9, 2025

DOI: 10.4236/blr.2025.164126 38 Downloads 271 Views Citations

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