Orair, Rodrigo OctávioGobetti, Sergio Wulff2024-10-042024-10-042019https://repositorio.ipea.gov.br/handle/11058/15763"The evaluation of a tax system—that is, the set of legal rules that governs the exercise of authoritative rule by various government entities in the form of tax collection in the country—is notoriously controversial in Brazil, as elsewhere. The tax system plays a central role in a modern economy, insofar as it affects a country's economic growth and competitiveness in various and complex ways, as well as its social and regional distribution of income. It is also a crucial way to determine how much of the costs each group of citizens and companies, and from which regions of the country, will have to shoulder to finance a given State type and size, and its provision of public services and goods". (...)engAcesso AbertoWorking paperInternational Policy Centre for Inclusive GrowthUnited Nations Development ProgrammeLicença total exclusivaO texto e dados desta publicação podem ser reproduzidos desde que as fontes sejam citadas. Reproduções com fins comerciais são proibidas.TaxreformBrazilguidingprinciplesproposalsdebate