Detalhes bibliográficos
| Ano de defesa: |
2023 |
| Autor(a) principal: |
Slipacka, Samuel Santos
 |
| Orientador(a): |
Moraes, Gustavo Inácio de
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| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica do Rio Grande do Sul
|
| Programa de Pós-Graduação: |
Programa de Pós-Graduação em Economia do Desenvolvimento
|
| Departamento: |
Escola de Negócios
|
| País: |
Brasil
|
| Palavras-chave em Português: |
|
| Área do conhecimento CNPq: |
|
| Link de acesso: |
https://tede2.pucrs.br/tede2/handle/tede/11026
|
Resumo: |
The Thesis presents the concepts of ICMS and IRAP, indirect taxes applied on Brazilian economics and Italian, as well the present infrastructure in two economics. The Thesis developments the aspects of tributary system with the premise to clarify the main problems of ICMS (with the legal bias included) and IRAP. The research utilizes the Social Accounting Matrix (SAM), of the Brazil and of the Italy, to analyze the impacts that manifests the impacts that manifest in the respective national economies from a structure of indirect taxes. The results show the inefficiency of both taxes, requiring a reform to improve the tax system and to make it more efficient in collecting and returning with quality of life to the population in each country. Both nations have approved recent reform in a solution to decades of inefficiency, because as this ultimately hinders a fair tax system for all users who enjoy it. |
