Uma Análise das Propostas de Reforma Tributária Recentes / Analysis of the Brazilian Tributary System and of the Proposals of Tributary Reform

AUTOR(ES)
DATA DE PUBLICAÇÃO

24/11/2005

RESUMO

In 1988 the Brazilian National Congress approved the new Federal Constitution which propitiated the decentralization of the tributary revenues. In spite of the important changes promoted , the new Constitution was not able to ensure the macroeconomic stability so as to decrease the regional disparities. As a contrary, it stimulated a continuous process of legal changes which reduced the Brazilian foreign competitiveness, stimulated the 'fiscal war' among states and resulted in a tributary system considered obsolete, too complex , structurally unfair and highly costly for the tax payer. The main objectives of this report will be to evaluate (i) the tributary system which emerged from the Constitution of 1988 and (ii) the main proposals of tax reforms which have been discussed in the last years.

ASSUNTO(S)

reforma tributária guerra fiscal custo brasil e sistema tributário

ACESSO AO ARTIGO

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