TAXATION: TWO CONTROVERSIAL ISSUES

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The book analyzes contentious taxation issues in Brazil, where a lack of consensus among higher courts creates legal uncertainty and risks infringing on taxpayers' rights. It condenses two scientific articles that argue for a clear understanding of the law, aiming to resolve ideological and corporatist influences on decision-making. By emphasizing key points, the authors seek to promote fair solutions for tax authorities and the judiciary, ultimately advocating for legal certainty for economic actors.