THE UNCONSTITUTIONALITY OF THE LIMITS OF THE DEDUCTIONS WITH EDUCATION EXPENSES IN THE INCOME TAX
This paper analyzes the constitutionality of the limits of the deductions with education expenses in the Individual Income Tax based on education as social fundamental right, the constitutional concept of income tax and the constitutional principles of the ability-to-pay, human dignity and existent...
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| Format: | Article |
| Language: | Portuguese |
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Universidade Positivo
2017-12-01
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| Series: | Raízes Jurídicas |
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| Online Access: | http://ojs.up.com.br/index.php/raizesjuridicas/article/view/551/pdf_50 |