Perspektiven Und Föderale Auswirkungen Der Brasilianischen Steuerreform
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Dieses Buch, das von dem Autorentrio Diogo Ricardo Martins Balestra, Luane Flores Chuquel und Camila Souza da Costa koordiniert wird, ist eine analytische Untersuchung der Verfassungs�nderung 132/2023, dem ersten Meilenstein der brasilianischen Steuerreform. Unter Anwendung der logisch-semantischen und vergleichenden Methode dekonstruieren die Autoren das neue Paradigma der doppelten Mehrwertsteuer, das in der IBS und der CBS zum Ausdruck kommt, und untersuchen die Auswirkungen des �bergangs zum Bestimmungsprinzip und zur vollst�ndigen Nichtkumulierbarkeit. Die wissenschaftliche Untersuchung geht �ber die normative Exegese hinaus, indem sie die "Pathologien" des nationalen Steuersystems, wie strukturelle Regressivit�t und endemische Rechtsstreitigkeiten, diagnostiziert und L�sungen vorschl�gt, die auf Rechtssicherheit und sozialer Gerechtigkeit basieren. Mit einem Ansatz, der die klassische Lehre mit angewandten Wirtschaftsstudien verbindet, ist dieses Buch ein unverzichtbares Hilfsmittel f�r Richter, Juristen und Wissenschaftler, die die neue Architektur des Steuerf�deralismus und die Governance-Herausforderungen des Verwaltungsausschusses verstehen wollen. Es ist ein wissenschaftlicher Beitrag auf dem neuesten Stand, der unerl�sslich ist, um die komplexen Zusammenh�nge zu entschl�sseln, die die Zukunft der Besteuerung und der Entwicklung Brasiliens bestimmen.
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