SCAFF, Fernando Facury; TUPIASSU, Lise. Sustainable Development Goals and Taxation in the Brazilian Constitution. Beijing Law Review, v. 15, n. 3, p. 1635-1648, 2024. doi: 10.4236/blr.2024.153095. Disponível em: https://www.scirp.org/journal/journalarticles?journalid=260. Acesso em: out. 2024.
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.
Keywords: Environment; Taxation; Sustainable Development Goals; Constitutional Amendment 132; Tax Reform.