Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/200623
Authors: 
Orair, Rodrigo Octávio
Gobetti, Sérgio Wulff
Year of Publication: 
2019
Series/Report no.: 
Working Paper 182
Abstract: 
The evaluation of a tax system - that is, the set of legal rules that governs the exercise of authoritative rule by various government entities in the form of tax collection in the country - is notoriously controversial in Brazil, as elsewhere. The tax system plays a central role in a modern economy, insofar as it affects a country's economic growth and competitiveness in various and complex ways, as well as its social and regional distribution of income. It is also a crucial way to determine how much of the costs each group of citizens and companies, and from which regions of the country, will have to shoulder to finance a given State type and size, and its provision of public services and goods.
Subjects: 
Tax
reform
Brazil
guiding
principles
proposals
debate
Document Type: 
Working Paper
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