POLITICAL SANCTION AS A WAY TO COMBAT CORRUPTION IN TAX LAW
DOI:
https://doi.org/10.34060/reesmat.v12i20.395Abstract
This article aims to study the validity on applying sanction policies, which is seen as a restriction or prohibition imposed on the taxpayer in order to compel him to pay tribute. Such penalties were considered unconstitutional by the Supreme Court. However, the Supreme Court, considered valid the restriction of establishment in a specific case. From then on, the Supreme Court reply would be to changing its consolidated decision. Thus, in order to respond such questions, it was presented in this article, several judged cases by the Supreme Court regarding the exposed subject, showing evidences that the understanding of unconstitutionality on applying sanction policies has not been changed in order to allow prohibition of establishment, but only gave a specific interpretation to the case.
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