[1] SACCO, Rodolfo. Introdução ao direito comparado/Rodolfo Sacco ; tradução Véra Jacob de Fradera. – São Paulo : Editora Revista dos Tribunais, 2001. Título original : Trattato di diritto comparato.
[2] HABERMAS, Jürgen. O Estado Democrático de Direito. [s.l..:s.n.]
[3] Frase de Geraldo Ataliba.
[4] US Department of the Treasury. History of the US Tax System. Undated. Added August, 2003.
http://www.policyalmanac.org/economic/archive/tax_history.shtml Acesso em 27/11/2014
[5] Texto original: “39. No freemen shall be taken or imprisoned or disseised or exiled or in any way destroyed, nor will we go upon him nor send upon him, except by the lawful judgment of his peers or by the law of the land.”Carta Magna de 1215, texto retirado do site http://www.constitution.org/eng/magnacar.htm Acesso em 19/11/2014.
[6] Texto original: “In 1770 the duties were repealed, save upon tea. It was not long, however, before the final break with England came, for reasons in which taxation played only a part ; nevertheless these measures led to a vigorou discussion of the fundamental principles of the right of taxation, a discussion which founf its ultimate solution only in war.”. DEWEY, Davis Rich. Financial History of the United States. Cambridge: Longmans, Green, & CO. 2. ed. 1903. Livro disponibilizado no site: https://ia902205.us.archive.org/11/items/financialhistory033129mbp/financialhistory033129mbp.pdf Acesso em 26/11/2014
[7] Texto original: “(a) may be construed to affect any obligation of a person that sells air transportation to disclose the total cost of the air transportation, including government-imposed taxes and fees, prior to purchase of the air transportation transportation.”
transportation.” Transparent Airfares Act 2014
https://www.congress.gov/bill/113th-congress/house-bill/4156/text Acesso em 27/11/2014
[8] SECRETARIA DA FAZENDA DO ESTADO DO RIO GRANDE DO SUL. BORDIN, Luis Carlos V.; LAUGEMANN, Eugenio. Formação tributária do Brasil: a trajetória da política e da administração tributárias. – Porto Alegre: Fundação de Economia e Estatística Siegfried Emanuel Heuser, 2006.
[9] SECRETARIA DA FAZENDA DO ESTADO DO RIO GRANDE DO SUL. BORDIN, Luis Carlos V.; LAUGEMANN, Eugenio.Ob. citada.
[10] AMARO, Luciano. Direito tributário brasileiro/Luciano Amaro. 20. ed. – São Paulo : Saraiva, 2014. p. 172
[11] Texto original: “The U.S. tax system, as well as tax systems in most state, is based on fundamental of self-assessment. The efficiency and effectiveness of this approach largely depends on the ability and willingness of taxpayers to understand and comply with their legal obligations, as well as the ability of tax administrators to interpret and equitably enforce and extensive body of tax law.” AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS. Guiding Principles for Tax Simplification. New York. 2002. Retirado do site: http://www.aicpa.org/interestareas/tax/resources/taxlegislationpolicy/advocacy/downloadabledocuments/tpcs%202%20-%20principles%20for%20tax%20simplification.pdf Acesso em 27/11/2014
[12] HABERMAS, Jürgen. Faticidade e validade: reflexões de um autor. Tradução feita para fins acadêmicos: Paulo Henrique Blair de Oliveira, a partir do publicado na Denver University Law Review, vol 76:4, p. 937-942.
[13] AMARO, Luciano. Ob. Citada.
[14] Texto original: “Recently, transparency in financial reporting has become a top priority, recognized even in the mainstream media. Transparency in financial reporting by public companies is measured by “the extent to which financial information about a company is available and understandable to investors and other market participants.” Transparency in tax law should be measured by how easily taxpayers can determine whether and how any particular tax provision – and the tax statute as a whole – affects their tax burden.”
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS. Guiding Principles for Tax Law Transparency: Tax Policy – concept statement. New York: 2003. Disponível no site: http://www.aicpa.org/interestareas/tax/resources/taxlegislationpolicy/advocacy/downloadabledocuments/tpcs_3-principles_for_tax_law_transparency.doc Acesso em 27/11/014.
[15] KINCHESKI, Cristiano. A formação histórica da matriz tributária brasileira. GASSEN, Valcir, Equidade e Eficiência da Matriz Tributária Brasileira: diálogos sobre Estado, Constituição e Direito Tributário. 1ª ed. Brasília : Consulex, 2012.
