Oliveira, Phelippe Toledo Pires de
Why is it so difficult to untangle the knots in the Brazilian tax reform? electrónico / Phelippe Toledo Pires de Oliveira
Disponible únicamente en formato electrónico.
Resumen.
Brazilian consumption taxes are very complex. Currently, different levels of government can tax consumption, and several taxes coexist, each with its own rules. In this article, the author explains the many tax reform proposals that have been put forward to simplify existing taxes but faced difficulties in Congress. Opposing interests seem to have held them back from being adopted.
IMPUESTO SOBRE EL VALOR AÑADIDO
IMPUESTO SOBRE EL CONSUMO
REFORMA
BRASIL
International VAT Monitor 0925-08322022 (Volume 33), No. 3, p. 123-128
Why is it so difficult to untangle the knots in the Brazilian tax reform? electrónico / Phelippe Toledo Pires de Oliveira
Disponible únicamente en formato electrónico.
Resumen.
Brazilian consumption taxes are very complex. Currently, different levels of government can tax consumption, and several taxes coexist, each with its own rules. In this article, the author explains the many tax reform proposals that have been put forward to simplify existing taxes but faced difficulties in Congress. Opposing interests seem to have held them back from being adopted.
IMPUESTO SOBRE EL VALOR AÑADIDO
IMPUESTO SOBRE EL CONSUMO
REFORMA
BRASIL
International VAT Monitor 0925-08322022 (Volume 33), No. 3, p. 123-128