Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/96401 
Erscheinungsjahr: 
2014
Schriftenreihe/Nr.: 
Global Labour University Working Paper No. 22
Verlag: 
International Labour Organization (ILO), Geneva
Zusammenfassung: 
This paper presents the major characteristics of the Brazilian tax system, after underlining the modifications it went through since 1988, when the country adopted a new and democratic Constitution. One important feature is the marked incidence of indirect consumer and production taxes (49% of all tax revenues) in place of direct taxes on income, inheritance, and capital gains. This imbalance between indirect and direct taxes explains, in large part, the elevated regressivity of the Brazilian tax system, which both expresses and reproduces the profound inequalities that characterize Brazilian society.
Schlagwörter: 
tax system
taxation
tax policy
trend
Brazil
Dokumentart: 
Working Paper

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