As dimensões do Princípio da Eficiência em matéria tributária

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DOI:

https://doi.org/10.31501/ealr.v11i2.11795

Abstract

 

Artigo que visa analisar o tema da aplicação do Princípio da Eficiência Administrativa em matéria tributária, partindo das tratativas da doutrina do Direito Tributário sobre a matéria para delinear, num esforço analítico, suas diversas dimensões, em relação aos sujeitos envolvidos, ao seu escopo e ao seu critério de medição.

 

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Author Biography

Carlos Renato Cunha, PUC-PR campus Londrina

Doutor e Mestre em Direito do Estado pela UFPR. Especialista em Direito Tributário pelo IBET. Procurador do Município de Londrina. Advogado. Professor do IBET e da PUC-PR em Londrina/PR.   

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Published

2020-11-25

Issue

Vol. 11 No. 2 (2020): Economic Analysis of Law Review

Section

Papers

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