Limites Jurídicos e Econômicos dos Juros

This article tries to show, side by side, juridical and economical conceptions about limits of interest. The introduction contains an approach to the concept of interest and the composition of interest taxes. In follow, is related a short historical about interest collection in world and in Brazi...

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Autor principal: Teodoro Clebsch
Formato: article
Lenguaje:PT
Publicado: Universidade Regional do Noroeste do Estado do Rio Grande do Sul 2005
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Acceso en línea:https://doaj.org/article/51ee1a930299481a89dbd47185efab78
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Sumario:This article tries to show, side by side, juridical and economical conceptions about limits of interest. The introduction contains an approach to the concept of interest and the composition of interest taxes. In follow, is related a short historical about interest collection in world and in Brazil. An approach on juridical limits of interest in Brazil after the Federal Constitution of 1988 is made in detail. Next, the conceptions of several economists about interest taxes are illustrated. Also, those concepts as marginal efficiency of capital and return over investment are object of commentary