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Author Lukic, Melina De Souza Rocha
Source Directory of Open Access Journals (DOAJ)
Content type Text
Publisher Universidade Federal de Santa Catarina
File Format HTM / HTML
Date Created 2016-10-26
Copyright Year ©2015
Language English ♦ German ♦ Portuguese ♦ Spanish
Subject Domain (in LCC) K ♦ K1-7720
Subject Keyword Tributação ♦ Comparative and uniform law ♦ Law ♦ Extrafiscalidade ♦ Política Fiscal ♦ Neoinstitucionalismo ♦ Jurisprudence ♦ Law in general
Abstract Http://dx.doi.org/10.5007/2177-7055.2015v36n71p197 This article argues that from the second term of Lula (2007-2010), after the country achieved fiscal stability and due to the 2008 crisis, the orientation of fiscal and tax policy turns to international competitiveness and development of the country. Lula adopts “’countercyclical’” fiscal and monetary policies in order to recover the level of economic activity as quickly as possible. This change was made by modifications and introduction of new extrafiscal instruments of taxation, mainly through tax exemptions and tax reductions without, however, breaking with the principles of the previous paradigm, centered on economic and fiscal stabilization. Thus, such changes were made through modifications in the extrafiscal instruments of taxation following a process of institutional sedimentation.
ISSN 01019562
Age Range 18 to 22 years ♦ above 22 year
Educational Use Research
Education Level UG and PG ♦ Career/Technical Study
Learning Resource Type Article
Publisher Date 2015-12-01
e-ISSN 01019562
Journal Sequência: Estudos Juridicos e Politicos
Volume Number 36
Issue Number 71


Source: Directory of Open Access Journals (DOAJ)