Tax Reform in Brazil: The Long Process in Progress

Varsano, Ricardo

dc.creator	Varsano, Ricardo
dc.date	2010-11-08T15:13:34Z
dc.date	2010-11-08T15:13:34Z
dc.date	2003-04-30
dc.date	2013-12-29T09:10:03Z
dc.date.accessioned	2014-09-08T21:13:02Z
dc.date.available	2014-09-08T21:13:02Z
dc.date.issued	2014-09-08
dc.identifier	http://www.iadb.org/en/publications/publication-detail,7101.html?id=4565
dc.identifier.uri	https://saber.ucab.edu.ve/xmlui/handle/123456789/15414
dc.description	A tax reform process is now in course in Brazil. It started in 1995, when the President of the Republic presented to the National Congress a proposal to amend the chapter on the tax system of the Brazilian Federal Constitution (PEC 175/95). During the more than seven years of stop-and-go discussion, the process provided only two practical results: the so-called Kandir Law that modified the chief state tax ¿ on the circulation of merchandises and on communication and interstate and intermunicipal transportation services (ICMS) ¿, but which effects have been partially postponed by subsequent laws; and a recent law, which has mitigated the cascading of a social contribution. 1 Discussion of the constitutional amendment, which was interrupted in the first quarter of 2000, is expected to resume in 2003. This paper discusses the tax reform process in course.
dc.format	63
dc.format	ACROBAT
dc.language	en
dc.subject	Integração e Comércio
dc.subject	Integration & Trade
dc.subject	Integración y comercio
dc.subject	Política Fiscal
dc.subject	Fiscal Policy
dc.subject	Política fiscal
dc.subject	Tax Reform
dc.subject	Tax
dc.subject	Brazil
dc.title	Tax Reform in Brazil: The Long Process in Progress
dc.type	Technical Notes
dc.coverage	Brasil
dc.coverage	Brésil
dc.coverage	Brazil
dc.coverage	Brasil