The fiscal reformation: quandaries and perspectives

Jefferson Mariano


The  present  article  describes  the  evolution  of  the  Brazilian  State tax  structure  as  well as  the  main  pressure  poles  in  terms  of  accomplishing  a  broad  reformation.  It  shows  the  changes  occurred in the institutional order and the unfolded  results  in  the increase  of  the  tax  reformulation  scope of the State, as well as the impacts caused  in the Brazilian community. This study was done  through  the  revision  of  the  national  economic  literature and was based on statistical information  obtained from Instituto Brasileiro de Geografia  e  Estatística  (IBGE)  and from  National  Treasury  Agency of the Brazilian Treasury Ministry.


Economy. Fiscal reformation. Taxation. Taxes.

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Iberoamerican Journal of Strategic Management  e-ISSN: 2176-0756

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