文章基本信息

标题：The misleading route of the last Brazilian tax system reforms
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作者：Simone Vilela Marquezini
期刊名称：Revista Ibero-Americana de Estratégia
电子版ISSN：2176-0756
出版年度：2007
卷号：4
期号：1
页码：35-44
语种：Portuguese
出版社：Universidade Nove de Julho
摘要：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.
关键词：Indirect duties. Reforms. Tax system.;Impostos indiretos. Reformas. Sistema tributário.