Análise da tributação do consumo no Brasil

• Ano de defesa: 2008
• Autor(a) principal: Paz, Sue-Ellen Nonato
• Orientador(a): Costa, Carlos Eugênio Ellery Lustosa da
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Tributação; Tributação do consumo; Reforma tributária; Brasil
• Palavras-chave em Inglês: Taxation; Consumption taxation; Tax reform; Brazil
• Link de acesso: https://hdl.handle.net/10438/2195

In the decades of 1980 and 1990, the tax reform proposals in several countries were reoriented to the reduction of tax on investment and savings, to the mitigation of the progressivity of the incometax on wages, and to the increase of the consumption taxes share on tax revenue. Nowadays, the consumption taxes represent the most significant part of tax burden in Brazil. The object of this study is to present the most important characteristics and inefficiencies of consumption taxation in Brazil. Some distortions have already been corrected, but there are others that still need to be amended. A further intention of this study is to present the main challenges to the reformulation of this form of taxation.