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Autoria: Juliana Kirchner

Tema 02
Noes Gerais Sobre Direito Tributrio: Conceito e
Classificao de Tributos

7HPD
Noes Gerais Sobre Direito Tributrio: Conceito e Classificao de Tributos
Autoria: Juliana Kirchner

Como citar esse documento:

KIRCHNER, Juliana. Contabilidade Tributria1Ro}HV*HUDLV6REUH'LUHLWR7ULEXWiULR&RQFHLWRH&ODVVLFDomRGH7ULEXWRV. &DGHUQRGH$WLYLGDGHV
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CONVITELEITURA
Pg. 3

ACOMPANHENAWEB

PORDENTRODOTEMA
Pg. 4

Pg. 6

Pg. 7

Pg. 11

Pg. 12

Pg. 12

Pg. 13

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Nesta aula voc estudar:

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atividade administrativa e plenamente vinculada
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 Acesse: Mundo Jurdico.
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Tributrio
 Acesse: Tributrio.Net.
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Direito Tributrio Brasileiro

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Instrues:
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AGORAASUAVEZ
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FINALIZANDO
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WDPEpPDVSULQFLSDLVIRUPDVGHFODVVLFDomRGRVWULEXWRVHDLQGDS{GHYHULFDUTXHRTXHGiRULJHPjFULDomRGRV
WULEXWRV VmR RV HOHPHQWRV GHFRUUHQWHV GD REULJDomR WULEXWiULD TXH p FRPSRVWD GR VXMHLWR DWLYR TXH p R FUHGRU GD
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FXPSULOD(SRUPYHULFRXRVSULQFLSDLVFRPSRQHQWHVGDREULJDomRWULEXWiULDEHPFRPRDVIRUPDVGHVXVSHQVmR
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REFERNCIAS
$0$52/XFLDQRDireito Tributrio BrasileiroHG6mR3DXOR6DUDLYD
-81,253$Direito Empresarial e tributrio: para cursos de Administrao, Contabilidade e Economia&DPSLQDV(GLWRUD$OtQHD

0$&+$'2+XJRGH%ULWRCurso de Direito Tributrio6mR3DXOR0DOKHLURV
0$57,166HUJLR3LQWR Instituies de direito pblico e privadoHG6mR3DXOR$WODV

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Cdigo Tributrio Nacional:FRPSUHHQGHXPFRQMXQWRGHQRUPDVHSURSRVLo}HVTXHGLVFLSOLQDPDDWLYLGDGHGR3RGHU
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GRTXDOVmRHVSpFLHVRLPSRVWRDWD[DHDFRQWULEXLomRGHPHOKRULD
Lei:GRYHUERODWLQROLJDUHTXHVLJQLFDDTXLORTXHOLJDRXOHJHUHTXHVLJQLFDDTXLORTXHVHOreXPDQRUPDRX
FRQMXQWRGHQRUPDVMXUtGLFDVFULDGDVSRUPHLRGRVSURFHVVRVSUySULRVGRDWRQRUPDWLYRHHVWDEHOHFLGDVSHODVDXWRULGD
GHVFRPSHWHQWHVSDUDRHIHLWR&RPSUHHQGHWRGDVDVHVSpFLHVGHQRUPDVGHSURGXomRHVWDWDO



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GABARITO
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