The Role of Solidarity in the Foundation of Tax Law: An Analysis of the Reconciliation Solution Proposed by Francisco Saffie in the Rationality of Taxes and the Idea of Reciprocity Against the Notion of Fiscal Citizenship

Authors

  • Eurico Diniz De Santi Fundaçao Getulio Vargas, San Pablo, Brasil.

DOI:

https://doi.org/10.52292/j.dsc.2020.2382

Keywords:

Property, Taxation, Simplicity, Transparency, Fiscal Citizenship, Tax Reform, Tax Reciprocity

Abstract

This article explores the idea of property through taxation, in light of simplicity, transparency, fiscal citizenship, tax reform and provides the notion of reciprocity in taxation.

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Author Biography

Eurico Diniz De Santi, Fundaçao Getulio Vargas, San Pablo, Brasil.

Máster y Doctorado en Derecho Tributario por la Pontifícia Universidade Católica de São
Paulo, Brasil. Profesor de la Escola de Direito de São Paulo da Fundaçao Getulio Vargas, Brasil.
Director del Centro de Ciudadanía Fiscal- CCiF

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Published

2020-12-18

How to Cite

Diniz De Santi, E. (2020). The Role of Solidarity in the Foundation of Tax Law: An Analysis of the Reconciliation Solution Proposed by Francisco Saffie in the Rationality of Taxes and the Idea of Reciprocity Against the Notion of Fiscal Citizenship. Discusiones, 25(2), 51–85. https://doi.org/10.52292/j.dsc.2020.2382

Issue

Vol. 25 No. 2 (2020): On the Duty to Pay Taxes

Section

Main Section

License

Discusiones does not withhold rights of reproduction or copyright. Consequently, authors may share the final versions of publications.