Vol. 9 No. 1 (2026): v. 9, n. 1, janeiro-junho, 2026

Articles

• Split payment in the tax reform and the (un)necessity of the tax precautionary measure as a guarantee of tax credit

  Jamil Fuad Gurian

  e116

  • PDF (Portuguese)

• ITCMD and limited progressivity: the effects of the 8 % cap on distributive justice

  Pedro Gabriel Barroso de Oliveira

  e118

  • PDF (Portuguese)

• The taxation of sin as behavioral governance: economic regressivity, fiscal invisibility, and biopolitical rationality in Brazilian selective taxation

  Labres

  e120

  • PDF (Portuguese)