No. 53 (2023)

• Editor Note

  7

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Doutrina Nacional (Double Peer Reviewed)

• Tampon Tax an Analysis of the Tax Treatment Attributed to the Period Products in Brazil

  Alina Miyake

  25-60

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• Taxation on the Athlete’s Right of Privacy

  Ana Claudia Borges de Oliveira

  61-80

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• Appropriate Legal Regime of Tax and Corporate Responsabilities

  André Elali, Genário Torres Júnior

  81-99

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• Tax Compliance and Tax Morale a Two-way Street?

  Bruno Rezende Pimenta, Filipe Casellato Scabora

  100-119

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• The Bureaucratic Phenomenon and its Influences on the Brazilian Cost of Compliance

  Cícero Donizeth Fernandes Almeida, Rodrigo Maia Luz, Marcela Modesto Fermino

  120-140

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• Business Purpose in Tax Law

  Eduardo Kowarick Halperin

  141-164

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• Tax Obligation, Tax Liability, and the Ordinance PGFN No. 948/2017

  Felipe Melo Amaro

  165-193

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• The Impact of Brazilian Tax System for Perpetuating Racial Inequality In Brazil

  Jurandir Sá Barreto Junior, Portugues

  194-214

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• For a Legal Tax Principle of Cooperation

  Fabio Brun Goldschmidt, Leonardo Aguirra de Andrade

  215-243

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• The Transaction and the Functional Consequentialism of Tax Administration the Capacity of Taxpayer Payment and the Tax Credit Recovery System

  Leonardo Andrade

  244-260

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• IOF sobre mútuo de recursos financeiros abrange contratos de conta corrente?

  Luís Eduardo Schoueri, Guilherme Galdino

  261-302

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• Economic Capacity’s Conformation in Brazilian Tax Law

  Luniza Carvalho Nascimento

  303-324

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• Social Contributions to PIS and Cofins Non-taxation of Revenues from the Sale of Leased Assets by Leasing Companies

  Paulo Coviello Filho

  325-345

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• Stock Plans and their Tax Consectaries an Analysis of the Taxation of Stock Plans in Brazil

  Paulo Roberto Coimbra Silva, Gabriel Ribeiro Gonçalves Ramos

  346-374

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• Unconstitutionality of the Period Established by the Federal Revenue for Offsetting Judicial Credit

  Sidnei Camargo Marinucci

  375-384

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Doutrina Nacional (Not Peer Reviewed)

• The Death of Res Judicata and the Lottery of Brazilian Tax Law

  Arthur M. Ferreira Neto

  387-414

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• Consumption Tax and the Taxpayer in a Possible Paradigm Change for Indirect Taxation in Brazil shifting the Incidence from Production to Consumption

  Caio Cezar Soares Malpighi, Luís Eduardo Schoueri, Leonardo Aguirra de Andrade, Salvador Cândido Brandão Junior

  415-451

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• STF’s Innovations in the Judgment of Themes 881 and 885 on Constitutional Control and the Temporal Effects of Res Judicata

  Fernando Facury Scaff

  452-469

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• PIS and Cofins – Credits – Advertising, Marketing and Publicity Companies Providing Services Tech Market – Marketplace

  Paulo Caliendo, Marcelo Magalhães Peixoto

  470-485

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• The Exemption Rule and its Consequences (Tax Obligation and Right to Assess Tax)

  Ricardo Mariz de Oliveira

  486-517

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