Why is it so difficult to untangle the knots in the Brazilian tax reform? electrónico Phelippe Toledo Pires de Oliveira
By: Oliveira, Phelippe Toledo Pires de
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | IMPUESTO SOBRE EL CONSUMO | REFORMA | BRASIL
In:
International VAT Monitor 2022 (Volume 33), No. 3, p. 123-128Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2022/3-4 (Browse shelf) | Available | IVM/2022/3-4 |
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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.
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