TAX JUSTICE AND CONSUMPTION TAX REFORM

Authors

  • Ricardo Lodi Ribeiro UERJ

DOI:

https://doi.org/10.12957/rfptd.2025.90421

Keywords:

Justiça Fiscal, Reforma Tributária, tributação sobre o consumo

Abstract

O artigo trata da reforma tributária sobre o consumo, promovida pela Emenda Constitucional nº 132, de 2023, sob o enfoque da justiça fiscal.

Author Biography

Ricardo Lodi Ribeiro, UERJ

Professor Associado de Direito Financeiro da UERJ.  Ex-Reitor e Ex-Diretor da Faculdade de Direito da UERJ.  Presidente da Sociedade Brasileira de Direito Tributário (SBDT). Sócio de Ricardo Lodi Advogados.

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Published

2025-08-06

How to Cite

Lodi Ribeiro, R. (2025). TAX JUSTICE AND CONSUMPTION TAX REFORM. Journal of Public Finance, Taxation and Development, 13(20). https://doi.org/10.12957/rfptd.2025.90421

Issue

Vol. 13 No. 20 (2025): Revista de Finanças Públicas, Tributação e Desenvolvimento

Section

Articles

License

Copyright (c) 2025 Ricardo Lodi Ribeiro

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