| 000 | 01213nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c146338 _d146338 |
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| 003 | ES-MaIEF | ||
| 005 | 20220908181728.0 | ||
| 007 | ta | ||
| 008 | 220908t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aOliveira, Phelippe Toledo Pires de _965152 |
|
| 245 | 1 | 0 |
_aWhy is it so difficult to untangle the knots in the Brazilian tax reform? _helectrónico _c Phelippe Toledo Pires de Oliveira |
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aBrazilian 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. | ||
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
|
| 650 | 4 |
_aIMPUESTO SOBRE EL CONSUMO _946322 |
|
| 650 | 4 |
_aREFORMA _910750 |
|
| 650 | 4 |
_aBRASIL _933442 |
|
| 773 | 0 |
_9167832 _oIVM/2022/3 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 3, p. 123-128 |
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| 942 | _cRE | ||