O nó tributário: por que não se aprova uma reforma tributária no Brasil / The persistent failure tax reforms: why not adapt a tax reform in Brazil

AUTOR(ES)
DATA DE PUBLICAÇÃO

2011

RESUMO

This thesis analyzes the reasons for the persistent failure of the tax reforms in Brazil. I studied three attempts at reform one in Cardosos and two in Lulas administration. Although the Brazilian tax system is rated very poor, all these attempts have failed. The central hypothesis of this study is that failure can not be explained by political or federal sistem, but by the strategy of governments. Widespread dissatisfaction with taxes in Brazil induces the government to propose sweeping reforms that alter many aspects of the intricate tax structure. These proposals generated multidimensional conflicts: the emergence of many political cleavages simultaneously. I also compare the tax reform with two other reforms of the period: the reform of judiciary and administrative reform.

ASSUNTO(S)

reforma tributária sistema tributário tax reform tax system

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