Evaluation of the Structure and Performance of the Brazilian Tax System: White Paper on Taxation in Brazil
Julia Morais Soares,
Kleber Pacheco Castro,
José Roberto Rodrigues Afonso
Abstract:This study performs an up-to-date diagnostic of the Brazilian tax system in order to provide a basis for reform discussions among technical analysts, authorities and congressmen. It is based on the analysis and categorization of information on taxation in Brazil. Its focus is on the current characterization of the tax system, rather than its evolution, within the limits of available statistics. Tax revenues, addressed in the first part of the study, are its principal focus. We sought to describe the current ta… Show more
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