O Sistema Tributário Brasileiro e sua perspectivas face à iminente reforma tributária

• Ano de defesa: 2001
• Autor(a) principal: Vasconcelos, Renato César Melo
• Orientador(a): Araujo, Luis Cesar G. de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Políticas & Estratégias
• Link de acesso: http://hdl.handle.net/10438/3999

Since 1995 we have observed a great dissatisfaction with tax policy in Brazil. The government, the economic power and also the population agree that the tax burden is excessively high and unfair. This can be confirmed when we draw a parallel between the evolution of income distribution and tax burden. Despite this common sense, many political and economic powers present different solutions, according to their interests, in order to improve the Brazilian tax system. Meanwhile, this inefficient tax structure, which strengthens the well-known economic and social problems, perpetuates and, as a consequence, leads the country to an undesirable condition. This work evaluates the tax policy in Brazil from 1995 to 2000, providing a critical analysis on how the government dealt with taxation in this period to achieve its own goals.