TITLE:
Sustainable Development Goals and Taxation in the Brazilian Constitution
AUTHORS:
Fernando Scaff, Lise Tupiassu
KEYWORDS:
Environment, Taxation, Sustainable Development Goals, Constitutional Amendment 132, Tax Reform
JOURNAL NAME:
Beijing Law Review,
Vol.15 No.3,
September
27,
2024
ABSTRACT: This paper deals with the Sustainable Development Goals and their tax and environmental implications, connecting them to the constitutional reform that took place in Brazil regarding consumption taxation.