Author Description

Posthumous dialogues with Alcides Jorge Costa. This book contains texts written by Alcides Jorge Costa between 1962 and 2012, with commentaries by various tax experts. Topics include: the Italian tax doctrine and its influence on Brazilian tax law; service tax; the concept of taxable income; the theory of the taxable event; tax law and private law; ICMS (tax on sales and services); income tax; exemptions; VAT; reform of the Brazilian tax system; tax disputes; public spending.