Usos e abusos da substituição tributária no âmbito do ICMS por José Teófilo Oliveira (3/2014). “Este trabalho oferece uma visão histórica da evolução do mecanismo ao mesmo tempo em que avalia seus impactos deletérios sobre a economia brasileira bem como do esgarçamento resultante na relação fisco-contribuinte gerada pelo abuso no uso da substituição tributária em nosso país.”
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