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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| Tipo de documento: | artigo |
| Estado: | Versão publicada |
| Data de publicação: | 1983 |
| País: | Brasil |
| Recursos: | EDITORA 34 |
| Repositório: | Revista de Economia Política |
| Idioma: | português |
| OAI Identifier: | oai:ojs2.centrodeeconomiapolitica.org:article/1911 |
| Acesso em linha: | https://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/1911 |
| Access Level: | Acceso aberto |
| Palavra-chave: | Imposto reforma tributária desigualdade distorção taxação ótima Taxes tax reform inequality distortionary optimal taxation |
| Resumo: | 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. |
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