Tax Reform in Brazil: The Long Process in Progress

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dc.creator Varsano, Ricardo 2010-11-08T15:13:34Z 2010-11-08T15:13:34Z 2003-04-30 2013-12-29T09:10:03Z 2014-09-08T21:13:02Z 2014-09-08T21:13:02Z 2014-09-08
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

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