The tax system: diagnosis and reform

The Brazilian tax system needs deep reform. There are at least five main pointsthat lead to this renovation process: i) the insufficient tax revenue; ii) the regressive natureof the system; iii) the elevated centralization of tax collection; iv) regressivity also in the regionalcontext; v) disorgani...

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Detalles Bibliográficos
Autor: Serra, José
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:1983
País:Brasil
Institución:EDITORA 34
Repositorio:Revista de Economia Política
Idioma:portugués
OAI Identifier:oai:ojs2.centrodeeconomiapolitica.org:article/1911
Acceso en línea:https://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/1911
Access Level:acceso abierto
Palabra clave:Imposto
reforma tributária
desigualdade
distorção
taxação ótima
Taxes
tax reform
inequality
distortionary
optimal taxation
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spelling The tax system: diagnosis and reformO sistema tributário: diagnóstico e reformaImpostoreforma tributáriadesigualdadedistorçãotaxação ótimaTaxestax reforminequalitydistortionaryoptimal taxationThe Brazilian tax system needs deep reform. There are at least five main pointsthat lead to this renovation process: i) the insufficient tax revenue; ii) the regressive natureof the system; iii) the elevated centralization of tax collection; iv) regressivity also in the regionalcontext; v) disorganization of tax incentives. This piece analyzes each of these pointsand discusses the ways the reform could take place. JEL Classification: H21; H22.O sistema tributário brasileiro precisa de uma reforma profunda. São pelo menoscinco os principais pontos que conduzem a este processo de renovação: i) a insuficiênciade receitas fiscais; ii) a natureza regressiva do sistema; iii) a elevada centralização da arrecadaçãotributária; iv) regressividade também no contexto regional; v) desorganização dosincentivos fiscais. Este artigo analisa cada um desses pontos e discute as formas como a reformapoderia ocorrer. Classificação JEL: H21; H22.Center of Political Economy1983-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/191110.1590/0101-31571983-1005Brazilian Journal of Political Economy; Vol. 3 No. 1 (1983): Jan-Mar / 1983; 3-25Brazilian Journal of Political Economy; v. 3 n. 1 (1983): Jan-Mar / 1983; 3-251809-45380101-3157reponame:Revista de Economia Políticainstname:EDITORA 34instacron:EDITORA_34porhttps://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/1911/1897Copyright (c) 1983 Brazilian Journal of Political Economyinfo:eu-repo/semantics/openAccessSerra, José2020-10-06T14:41:54Zoai:ojs2.centrodeeconomiapolitica.org:article/1911Revistahttps://centrodeeconomiapolitica.org.br/repojs/index.php/journalONGhttps://centrodeeconomiapolitica.org.br/repojs/index.php/journal/oai||cecilia.heise@bjpe.org.br1809-45380101-3157opendoar:2020-10-06T14:41:54Revista de Economia Política - EDITORA 34false
dc.title.none.fl_str_mv The tax system: diagnosis and reform
O sistema tributário: diagnóstico e reforma
title The tax system: diagnosis and reform
spellingShingle The tax system: diagnosis and reform
Serra, José
Imposto
reforma tributária
desigualdade
distorção
taxação ótima
Taxes
tax reform
inequality
distortionary
optimal taxation
title_short The tax system: diagnosis and reform
title_full The tax system: diagnosis and reform
title_fullStr The tax system: diagnosis and reform
title_full_unstemmed The tax system: diagnosis and reform
title_sort The tax system: diagnosis and reform
dc.creator.none.fl_str_mv Serra, José
author Serra, José
author_facet Serra, José
author_role author
dc.subject.por.fl_str_mv Imposto
reforma tributária
desigualdade
distorção
taxação ótima
Taxes
tax reform
inequality
distortionary
optimal taxation
topic Imposto
reforma tributária
desigualdade
distorção
taxação ótima
Taxes
tax reform
inequality
distortionary
optimal taxation
description The Brazilian tax system needs deep reform. There are at least five main pointsthat lead to this renovation process: i) the insufficient tax revenue; ii) the regressive natureof the system; iii) the elevated centralization of tax collection; iv) regressivity also in the regionalcontext; v) disorganization of tax incentives. This piece analyzes each of these pointsand discusses the ways the reform could take place. JEL Classification: H21; H22.
publishDate 1983
dc.date.none.fl_str_mv 1983-01-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/1911
10.1590/0101-31571983-1005
url https://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/1911
identifier_str_mv 10.1590/0101-31571983-1005
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/1911/1897
dc.rights.driver.fl_str_mv Copyright (c) 1983 Brazilian Journal of Political Economy
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 1983 Brazilian Journal of Political Economy
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Center of Political Economy
publisher.none.fl_str_mv Center of Political Economy
dc.source.none.fl_str_mv Brazilian Journal of Political Economy; Vol. 3 No. 1 (1983): Jan-Mar / 1983; 3-25
Brazilian Journal of Political Economy; v. 3 n. 1 (1983): Jan-Mar / 1983; 3-25
1809-4538
0101-3157
reponame:Revista de Economia Política
instname:EDITORA 34
instacron:EDITORA_34
instname_str EDITORA 34
instacron_str EDITORA_34
institution EDITORA_34
reponame_str Revista de Economia Política
collection Revista de Economia Política
repository.name.fl_str_mv Revista de Economia Política - EDITORA 34
repository.mail.fl_str_mv ||cecilia.heise@bjpe.org.br
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