Novas medidas relacionadas à guerra fiscal de ISS – – Novas tecnologias e a necessidade de reforma tributária – – por Daniel Corrêa Szelbracikowski publicado por JOTA (1/2017). “A criação de um IVA Nacional desse jaez, cuja receita fosse partilhada entre todos os entes da federação, contribuiria para alcançar, por intermédio da tributação, todos os fatos econômicos relevantes para a sociedade contemporânea, aumentando a eficiência da arrecadação…”
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