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Sustainable Development Goals and Taxation in the Brazilian Constitution
School of Public Financial Law, Universidade de São Paulo, São Paulo, Brazil
School of Tax and Public Financial Law, Universidade Federal do Pará, Pará, Brazil
- 1 School of Public Financial Law, Universidade de São Paulo, São Paulo, Brazil
- 2 School of Tax and Public Financial Law, Universidade Federal do Pará, Pará, Brazil
Beijing Law Review·Volume 15 (2024)·Pages 1635–1648·Published 8 July 2024·DOI10.4236/blr.2024.153095
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Abstract
This paper deals with the Sustainable Development Goals and their tax and environmental implications, connecting them to the constitutional reform that took place in Brazil regarding consumption taxation.
KeywordsEnvironmentTaxationSustainable Development GoalsConstitutional Amendment 132Tax Reform
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