The misleading route of the last Brazilian tax system reforms

Simone Vilela Marquezini

Abstract


This  article  is  intended  to  analyze  how  the  Brazilian tax system reached its present form by  remarking the effects of the tax nature over both  the  economic  efficiency  and  the  social  equity.  Theoretically, systems which inflict at higher rates over the production are used to burdening the consumers in an indistinct way. On the order hand, if income and propriety are charged over, it can result in less efficiency of the productive resource position. Indeed, this article is aimed to clear up Brazil’s landscape, in which added-value taxes and several social contributions prevail, as a way for income collection. Brazilian society is  evaluating  some  proposals  for  reforming  its tax  system,  the  outlook  for  real  changes  with  the  productive chain deburdening, the “ fiscal war”,  and the high level of concealment together with  a tributary planning.


Keywords


Indirect duties. Reforms. Tax system.

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

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