Uma reforma dual e modular da tributação sobre o consumo no Brasil

Arbeitspapier

This paper presents a tax reform proposal on consumption in Brazil. The basic idea is to add several taxes in a single Value Added Tax (VAT). Unlike the other proposals, which suggest a strategy automatically encompassing all federated entities, our study suggests a dual and modular reform based on the Canadian model. The main advantage of this strategy lies on its implementation because the approval in the National Congress initially does not require greater institutional arrangements but only changes in infraconstitutional laws. Moreover, contrary to the mandatory nature of the others proposals, our model implies a voluntary adhesion of the federated entities. This factor, besides facilitating the approval of the proposal, respects the federative principle of our country.

Angaben zum Objekt

• Sprache: Portugiesisch

Verweise und Beziehungen

• Erschienen in: Series: Texto para Discussão ; No. 2418

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Tax Law ; Taxation, Subsidies, and Revenue: General ; Business Taxes and Subsidies including sales and value-added (VAT)
• Thema: tax reform ; taxes on consumption ; VAT

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): de Carvalho, Alexandre Ywata ; Lukic, Melina Rocha ; Sachsida, Adolfo ; Oliveira, Carlos Wagner de Albuquerque ; Lozardo, Ernesto
• Ereignis: Veröffentlichung
• (wer): Instituto de Pesquisa Econômica Aplicada (IPEA)
• (wo): Brasília
• (wann): 2018

Weitere Informationen

• Handle: http://hdl.handle.net/10419/211372
• Letzte Aktualisierung: 10.03.2025, 11:42 MEZ