Tax system in times of crisis: the case of the Covid-19 pandemic

Guilherme Waldemar d’Oliveira Martins, Joana Graça Moura

Resumo


Summary:

  1. Fiscal system, tax benefits, taxpayer’s ability to pay and indirect goals of taxation.
  2. Tax benefits as a derogation to the principle of tax equality.
    2.1. Tax benefits and the derogation to the principle of tax equality.
    2.2. The essential core of a tax, tax benefits and the derogation to the ability to pay principle.
    2.3. Indirect goals for taxation and the ability to pay principle.
  3. Tax benefits as tax policy instruments to struggle global crisis: the case of COVID-19 pandemic.

Texto Completo:

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