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Selected Works

Latin American and Caribbean Law and Economics Association

2013

Direito e economia.

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Full-Text Articles in Law

Sanções Tributárias. Uma Visão Estruturalista E Funcionalista Do Direito., Cristiano Carvalho Jan 2013

Sanções Tributárias. Uma Visão Estruturalista E Funcionalista Do Direito., Cristiano Carvalho

Cristiano Rosa de Carvalho

This paper aims to analyze the tax sanction (which is an essential part of the tax rule and the main incentive for the taxpayer’s behavior) from both structuralism and functionalism legal theories’ point of views.

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