The challenges of consumption taxation in Brazil’s digital economy

This article supports that consumption taxation in Brazil, in addition to general challenges imposed on all countries by the digital economy, faces specific problems arising from historical particularities: limited tax credits, a hybrid model mixing the origin and destination principles, conflicts o...

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Bibliografiske detaljer

Principais autores:	José Evande Carvalho Araujo, José Roberto Rodrigues Afonso, Celso de Barros Correia Neto
Format:	Artigo
Sprog:	Português
Udgivet:	Atitus Educação 2024-09-01
Serier:	Revista Brasileira de Direito
Fag:	consumption taxation digital economy brazilian tax system
Online adgang:	https://seer.atitus.edu.br/index.php/revistadedireito/article/view/4962
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