Extrafiscalidade dos impostos e principio do nao-confisco no brasil
Flavio de Azambuja Berti
Extrafiscalidade dos impostos e principio do nao-confisco no brasil
Flavio de Azambuja Berti
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O trabalho expresso nas paginas que se seguem pretende analisar as questoes decorrentes da utilizacao extrafiscal dos impostos no Brasil e as consequencias resultantes disto diante do direito constitucional da propriedade e do principio do nao-confisco, o qual deve ser interpretado de modo sistematico conjuntamente com outras normas constitucionais. O tema da extrafiscalidade merece destaque maior do que aquele que lhe vem sendo atribuido, considerando suas repercussoes no ambito juridico-politico-economico, especialmente em momentos de crise economica.
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