Movimentação financeira: A base sólida para incidência de um imposto socialmente justo por Carlos Roberto P. da Silva e Newton Marques publicado pelo IPEA (8/2011). “A arrecadação oriunda da aplicação dessa alíquota será proporcional à movimentação para consumo de cada cidadão brasileiro, possibilitando desta forma aumento substancial na arrecadação tributária, tendo em vista a solidez da base, a simplificação do processo de arrecadação e o combate à sonegação.”
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