CONTRIBUIÇÕES SOCIAIS “GERAIS” E A INTEGRIDADE DO SISTEMA TRIBUTÁRIO BRASILEIRO
DOI:
https://doi.org/10.12662/2447-6641oj.v2i4.p154-168.2004Keywords:
Sistema Tributário, Contribuições Sociais, Federação, Princípios, Competência tributáriaAbstract
Discute o autor as espécies e a natureza jurídica das contribuições sociais referidas no art. 149 da Constituição Federal de 1988, em razão de opiniões doutrinárias que reconhecem em seu texto a ocorrência de contribuições sociais “gerais”, o que seria uma quarta espécie delas.
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