Matches in SemOpenAlex for { <https://semopenalex.org/work/W1925519304> ?p ?o ?g. }
Showing items 1 to 94 of
94
with 100 items per page.
- W1925519304 endingPage "106" @default.
- W1925519304 startingPage "85" @default.
- W1925519304 abstract "TIus papa contrasts the tax refonn effccted by the 1988 Constitution with the refonn implemented in 1964-67. 1'hc structure and problems of the tax system at the federal and state leveis are dcscribed. Emphasis is laid on the difficulty of discriminating among jurisdictions and at the same time guaranteeing that the three tiers of govemmcnt have autonomy with responsibility in taxation. After years of centralized f1SCBl federalism, in a counlJy with a patrirnonialistic vocatiOll and pronounced disparities in income distribution, there is natural tendency to use the tax system for patemalistic or welfare pUIpOSeS. After consldering the nced to decentralize expenditures as well as revenues, this paper concludes with some suggestions for refonn: minimization of intergovenunental transfers and more intense utilizatiOll of conventional tax bases (income, consumptiOll and property). It is also argued that the base of the value added tax (ICMS) should be broadened, and existing indirect taxes (such as IPI, ISS, IVVC, PIS, COflIlS) should be abolished. The method of f1SCBl debit and credit should be applied fully (therebyexempting investmcnt) and the destination principie should be adopted in inter-state and intemational trade." @default.
- W1925519304 created "2016-06-24" @default.
- W1925519304 creator A5013696295 @default.
- W1925519304 date "1994-01-01" @default.
- W1925519304 modified "2023-09-23" @default.
- W1925519304 title "Federal problems with VAT in Brazil" @default.
- W1925519304 cites W2053058845 @default.
- W1925519304 cites W2473358555 @default.
- W1925519304 cites W74130395 @default.
- W1925519304 hasPublicationYear "1994" @default.
- W1925519304 type Work @default.
- W1925519304 sameAs 1925519304 @default.
- W1925519304 citedByCount "6" @default.
- W1925519304 crossrefType "journal-article" @default.
- W1925519304 hasAuthorship W1925519304A5013696295 @default.
- W1925519304 hasConcept C100001284 @default.
- W1925519304 hasConcept C100243477 @default.
- W1925519304 hasConcept C10138342 @default.
- W1925519304 hasConcept C110121322 @default.
- W1925519304 hasConcept C111326686 @default.
- W1925519304 hasConcept C113216237 @default.
- W1925519304 hasConcept C11413529 @default.
- W1925519304 hasConcept C119857082 @default.
- W1925519304 hasConcept C134306372 @default.
- W1925519304 hasConcept C144133560 @default.
- W1925519304 hasConcept C162077342 @default.
- W1925519304 hasConcept C162324750 @default.
- W1925519304 hasConcept C17744445 @default.
- W1925519304 hasConcept C195487862 @default.
- W1925519304 hasConcept C199539241 @default.
- W1925519304 hasConcept C2776154427 @default.
- W1925519304 hasConcept C2776291640 @default.
- W1925519304 hasConcept C33923547 @default.
- W1925519304 hasConcept C34447519 @default.
- W1925519304 hasConcept C41008148 @default.
- W1925519304 hasConcept C48103436 @default.
- W1925519304 hasConcept C533735693 @default.
- W1925519304 hasConcept C551662922 @default.
- W1925519304 hasConcept C94625758 @default.
- W1925519304 hasConceptScore W1925519304C100001284 @default.
- W1925519304 hasConceptScore W1925519304C100243477 @default.
- W1925519304 hasConceptScore W1925519304C10138342 @default.
- W1925519304 hasConceptScore W1925519304C110121322 @default.
- W1925519304 hasConceptScore W1925519304C111326686 @default.
- W1925519304 hasConceptScore W1925519304C113216237 @default.
- W1925519304 hasConceptScore W1925519304C11413529 @default.
- W1925519304 hasConceptScore W1925519304C119857082 @default.
- W1925519304 hasConceptScore W1925519304C134306372 @default.
- W1925519304 hasConceptScore W1925519304C144133560 @default.
- W1925519304 hasConceptScore W1925519304C162077342 @default.
- W1925519304 hasConceptScore W1925519304C162324750 @default.
- W1925519304 hasConceptScore W1925519304C17744445 @default.
- W1925519304 hasConceptScore W1925519304C195487862 @default.
- W1925519304 hasConceptScore W1925519304C199539241 @default.
- W1925519304 hasConceptScore W1925519304C2776154427 @default.
- W1925519304 hasConceptScore W1925519304C2776291640 @default.
- W1925519304 hasConceptScore W1925519304C33923547 @default.
- W1925519304 hasConceptScore W1925519304C34447519 @default.
- W1925519304 hasConceptScore W1925519304C41008148 @default.
- W1925519304 hasConceptScore W1925519304C48103436 @default.
- W1925519304 hasConceptScore W1925519304C533735693 @default.
- W1925519304 hasConceptScore W1925519304C551662922 @default.
- W1925519304 hasConceptScore W1925519304C94625758 @default.
- W1925519304 hasIssue "1" @default.
- W1925519304 hasLocation W19255193041 @default.
- W1925519304 hasOpenAccess W1925519304 @default.
- W1925519304 hasPrimaryLocation W19255193041 @default.
- W1925519304 hasRelatedWork W112872852 @default.
- W1925519304 hasRelatedWork W1473851319 @default.
- W1925519304 hasRelatedWork W150225361 @default.
- W1925519304 hasRelatedWork W1526362689 @default.
- W1925519304 hasRelatedWork W1533945098 @default.
- W1925519304 hasRelatedWork W1547800045 @default.
- W1925519304 hasRelatedWork W1554569201 @default.
- W1925519304 hasRelatedWork W1600001357 @default.
- W1925519304 hasRelatedWork W2046394039 @default.
- W1925519304 hasRelatedWork W2083543075 @default.
- W1925519304 hasRelatedWork W2106897386 @default.
- W1925519304 hasRelatedWork W2368388782 @default.
- W1925519304 hasRelatedWork W243396955 @default.
- W1925519304 hasRelatedWork W2890802478 @default.
- W1925519304 hasRelatedWork W2963825307 @default.
- W1925519304 hasRelatedWork W3181675260 @default.
- W1925519304 hasRelatedWork W64453551 @default.
- W1925519304 hasRelatedWork W654717999 @default.
- W1925519304 hasRelatedWork W1722828787 @default.
- W1925519304 hasRelatedWork W629029932 @default.
- W1925519304 hasVolume "48" @default.
- W1925519304 isParatext "false" @default.
- W1925519304 isRetracted "false" @default.
- W1925519304 magId "1925519304" @default.
- W1925519304 workType "article" @default.