The Complexity, Dynamism, and Technological Sophistication of the National Tax System (STN)
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Data de publicação
2017
Periódico
Accounting, Finance, Sustainability, Governance and Fraud
Citações (Scopus)
0
Autores
de Oliveira Neto A.M.
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Resumo
© 2017, Springer Science+Business Media Singapore.This chapter is intended to provide an overview of the theme of the Brazilian Tax System, its complexity, dynamism, and sophistication, especially after the implementation of the Public Digital Bookkeeping System (SPED) and the need of the appropriate tax governance practice for the enterprises.