What is the subject of the following excerpt from the Brazilian Constitution? TITLE VI - On Taxation and Budget CHAPTER I - On the National Tax ...
What is the subject of the following excerpt from the Brazilian Constitution?
TITLE VI - On Taxation and Budget
CHAPTER I - On the National Tax System
SECTION IV - On the Taxes of the States and the Federal District
Article 155. The States and the Federal District are responsible for instituting taxes on:
I - inheritance and donation, of any property or rights;
II - operations relating to the circulation of goods and on the rendering of interstate and intermunicipal transportation and communication services, even if the operations and the rendering of services begin abroad;
III - ownership of motor vehicles.
a) Taxes of the States and the Federal District
b) Inheritance and donation taxes
c) Taxes on the circulation of goods and services
d) Taxes on the ownership of motor vehicles
TITLE VI - On Taxation and Budget
CHAPTER I - On the National Tax System
SECTION IV - On the Taxes of the States and the Federal District
Article 155. The States and the Federal District are responsible for instituting taxes on:
I - inheritance and donation, of any property or rights;
II - operations relating to the circulation of goods and on the rendering of interstate and intermunicipal transportation and communication services, even if the operations and the rendering of services begin abroad;
III - ownership of motor vehicles.
a) Taxes of the States and the Federal District
b) Inheritance and donation taxes
c) Taxes on the circulation of goods and services
d) Taxes on the ownership of motor vehicles
💡 1 Resposta
Ed 
The subject of the excerpt is the Taxes of the States and the Federal District, specifically regarding the taxes that can be instituted by them, such as inheritance and donation taxes, taxes on the circulation of goods and services, and taxes on the ownership of motor vehicles. Therefore, the correct alternative is (a) Taxes of the States and the Federal District.
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