CONSIDERATIONS ON FISCAL REFORM IN BRAZIL

Authors

  • Raymundo Guimarães FCE/UFRGS

    DOI:

    https://doi.org/10.22456/2176-5456.10377

    Keywords:

    Reforma tributária. Brasil.

    Abstract

    This paper compares the characteristics of the former Brazilian fiscal system with the present system after its reform by the 1988 Federal Constitution, and suggests its reformulation. These suggestions follow from three negative points in the former fiscal system: a) centralization of resources into the Central Gouvernement; b) a gradative loss of public financial resources and; c) regressivify of taxation. Of those problems, only the first was eliminated. The main suggestions are: 1) the transformation of all taxes on consumption spending into one tax on the value added of goods and services, with selective rates for household consumption goods, in order to eliminate its regressivity; 2) and a tax on great net assets, mantaining today's personal income tax.

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    Published

    2009-09-30

    How to Cite

    Guimarães, R. (2009). CONSIDERATIONS ON FISCAL REFORM IN BRAZIL. Análise Econômica, 9(16). https://doi.org/10.22456/2176-5456.10377

    Issue

    Vol. 9 No. 16 (1991): setembro de 1991

    Section

    Artigos

    License

    Direitos Autorais para artigos publicados nesta revista são do autor, com direitos de primeira publicação para a revista. Em virtude da aparecerem nesta revista de acesso público, os artigos são de uso gratuito, com atribuições próprias, em aplicações educacionais e não-comerciais.