Evaluation Of The Structure And Performance Of The Brazilian Tax System

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Evaluation of the Structure and Performance of the Brazilian Tax System

Author : José Afonso
Publisher :
ISBN 13 :
Total Pages : 119 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Evaluation of the Structure and Performance of the Brazilian Tax System by : José Afonso

Download or read book Evaluation of the Structure and Performance of the Brazilian Tax System written by José Afonso and published by . This book was released on 2015 with total page 119 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study performs an up-to-date diagnostic of the Brazilian tax system in order to provide a basis for reform discussions among technical analysts, authorities and congressmen. It is based on the analysis and categorization of information on taxation in Brazil. Its focus is on the current characterization of the tax system, rather than its evolution, within the limits of available statistics. Tax revenues, addressed in the first part of the study, are its principal focus. We sought to describe the current tax structure in a detailed manner, identifying every tax and contribution and grouping each tax by the level of government collecting it or using the funds after transfer. For the principal taxes (federal taxes and state VAT), we also classify them by type of collection and by sector of economic activity. In the second part, the study addresses the topics most discussed or cited in the tax debate, such as questions of competitiveness, equity, and division of resources among the different spheres of government. The objective of this study is to consolidate the literature on these subjects, with emphasis on a statistical survey of the available sources.

Brazil: Tax Expenditure Rationalization Within Broader Tax Reform

Author : Maria Delgado Coelho
Publisher : International Monetary Fund
ISBN 13 : 1513596624
Total Pages : 46 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Brazil: Tax Expenditure Rationalization Within Broader Tax Reform by : Maria Delgado Coelho

Download or read book Brazil: Tax Expenditure Rationalization Within Broader Tax Reform written by Maria Delgado Coelho and published by International Monetary Fund. This book was released on 2021-09-24 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.

Taxation in Developing Countries

Author : Roger Gordon
Publisher : Columbia University Press
ISBN 13 : 0231520077
Total Pages : 321 pages
Book Rating : 4.2/5 (315 download)

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Book Synopsis Taxation in Developing Countries by : Roger Gordon

Download or read book Taxation in Developing Countries written by Roger Gordon and published by Columbia University Press. This book was released on 2010-07-05 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.

Doing Business 2020

Author : World Bank
Publisher : World Bank Publications
ISBN 13 : 1464814414
Total Pages : 241 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Doing Business 2020 by : World Bank

Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.

OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264024743
Total Pages : 170 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations by : OECD

Download or read book OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations written by OECD and published by OECD Publishing. This book was released on 2009-10-12 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.

Structural Transformation and Tax Efficiency

Author : Mr.Serhan Cevik
Publisher : International Monetary Fund
ISBN 13 : 1484399811
Total Pages : 32 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Structural Transformation and Tax Efficiency by : Mr.Serhan Cevik

Download or read book Structural Transformation and Tax Efficiency written by Mr.Serhan Cevik and published by International Monetary Fund. This book was released on 2019-02-15 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countries’ efficiency in collecting the value-added tax (VAT). The analysis is based on two alternative measures of VAT efficiency: (1) the VAT C-efficiency, using a broad panel of 134 countries over the period 1970-2014; and (2) the VAT gap using a more granular, proprietary dataset that draws on the results of IMF’s Revenue Administraion-Gap Analysis Program covering 24 countries over the period 2004-2016. We find that a higher share of services in aggregate value-added reduces the VAT efficiency, and that this adverse effect is mainly a result of a rise of non-tradable services, which in turn contributes to a narrowing of the VAT base.

Twenty Years of Health System Reform in Brazil

Author : Michele Gragnolati
Publisher : World Bank Publications
ISBN 13 : 0821398431
Total Pages : 132 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Twenty Years of Health System Reform in Brazil by : Michele Gragnolati

Download or read book Twenty Years of Health System Reform in Brazil written by Michele Gragnolati and published by World Bank Publications. This book was released on 2013-06-27 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: It has been more than 20 years since Brazil's 1988 Constitution formally established the Unified Health System (Sistema Unico de Saude, SUS). Building on reforms that started in the 1980s, the SUS represented a significant break with the past, establishing health care as a fundamental right and duty of the state and initiating a process of fundamentally transforming Brazil's health system to achieve this goal. This report aims to answer two main questions. First is have the SUS reforms transformed the health system as envisaged 20 years ago? Second, have the reforms led to improvements with regard to access to services, financial protection, and health outcomes? In addressing these questions, the report revisits ground covered in previous assessments, but also brings to bear additional or more recent data and places Brazil's health system in an international context. The report shows that the health system reforms can be credited with significant achievements. The report points to some promising directions for health system reforms that will allow Brazil to continue building on the achievements made to date. Although it is possible to reach some broad conclusions, there are many gaps and caveats in the story. A secondary aim of the report is to consider how some of these gaps can be filled through improved monitoring of health system performance and future research. The introduction presents a short review of the history of the SUS, describes the core principles that underpinned the reform, and offers a brief description of the evaluation framework used in the report. Chapter two presents findings on the extent to which the SUS reforms have transformed the health system, focusing on delivery, financing, and governance. Chapter three asks whether the reforms have resulted in improved outcomes with regard to access to services, financial protection, quality, health outcomes, and efficiency. The con

Current Challenges in Revenue Mobilization - Improving Tax Compliance

Author : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 1498344895
Total Pages : 81 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Current Challenges in Revenue Mobilization - Improving Tax Compliance by : International Monetary Fund

Download or read book Current Challenges in Revenue Mobilization - Improving Tax Compliance written by International Monetary Fund and published by International Monetary Fund. This book was released on 2015-01-29 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers

Property Threats and the Politics of Anti-Statism

Author : Gabriel Ondetti
Publisher : Cambridge University Press
ISBN 13 : 1108915604
Total Pages : 333 pages
Book Rating : 4.1/5 (89 download)

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Book Synopsis Property Threats and the Politics of Anti-Statism by : Gabriel Ondetti

Download or read book Property Threats and the Politics of Anti-Statism written by Gabriel Ondetti and published by Cambridge University Press. This book was released on 2021-01-28 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax revenues have risen robustly across Latin America in recent decades, casting doubt on the region's reputation for having states too poor to finance economic and social development. However, dramatic differences persist in the magnitude of national tax burdens and public sector size, even among seemingly similar countries. This book examines the historical roots of this variation. Through in-depth case studies of Argentina, Brazil, Chile, and Mexico, as well as evidence from Ecuador and Guatemala, Ondetti reveals the lasting impact of historical episodes of redistributive reform that threatened property rights. Ironically, where such episodes were most extensive, they hindered future taxation by prompting economic elites and social conservatives to mobilize politically against state intervention, forming peak business associations, rightist parties, and other formal and informal organizations that have proven to be remarkably enduring.

Gender Bias in Tax Systems

Author : Ms.Janet Gale Stotsky
Publisher : International Monetary Fund
ISBN 13 : 1451852223
Total Pages : 22 pages
Book Rating : 4.4/5 (518 download)

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Book Synopsis Gender Bias in Tax Systems by : Ms.Janet Gale Stotsky

Download or read book Gender Bias in Tax Systems written by Ms.Janet Gale Stotsky and published by International Monetary Fund. This book was released on 1996-09-01 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms. Explicit gender bias is found in many personal income tax systems. Several countries, especially those in Western Europe, have undertaken to eliminate explicit gender bias in recent years. It is more difficult to identify implicit gender bias, since this depends in large part on value judgments as to desirable social and economic behavior. Implicit gender bias has also been a target for reform of tax systems in recent years.

Electronic Invoicing in Latin America

Author : Alberto Daniel Barreix
Publisher : Inter-American Development Bank
ISBN 13 :
Total Pages : 75 pages
Book Rating : 4./5 ( download)

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Book Synopsis Electronic Invoicing in Latin America by : Alberto Daniel Barreix

Download or read book Electronic Invoicing in Latin America written by Alberto Daniel Barreix and published by Inter-American Development Bank. This book was released on 2018-03-21 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: The electronic invoicing (EI) of taxes is one of Latin America’s contributions to international taxation in support of the fight against evasion, global efforts towards tax transparency, and the digitization of tax administrations (TAs). Initially, EI was conceived as an instrument of documentary control over the invoicing process, so as to avert both the omission of sales and the inclusion of false purchases. The original idea was extended to other areas of tax control, such as payroll, goods in transit, and new services such as factoring. To some extent, EI can be regarded as the start of the process of digitizing the TAs in the broad sense. This publication addresses the pioneering experience of EI in Latin America, from its implementation to its extensions and impact on tax collection.

Tax Administration and Firm Performance

Author : Ms.Era Dabla-Norris
Publisher : International Monetary Fund
ISBN 13 : 1475595166
Total Pages : 40 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Tax Administration and Firm Performance by : Ms.Era Dabla-Norris

Download or read book Tax Administration and Firm Performance written by Ms.Era Dabla-Norris and published by International Monetary Fund. This book was released on 2017-04-14 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.

Informality Revisited

Author : William Francis Maloney
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4./5 ( download)

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Book Synopsis Informality Revisited by : William Francis Maloney

Download or read book Informality Revisited written by William Francis Maloney and published by World Bank Publications. This book was released on 2003 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: The author develops a view of the informal sector in developing countries primarily as an unregulated micro-entrepreneurial sector and not as a disadvantaged residual of segmented labor markets. Drawing on recent work from Latin America, he offers alternative explanations for many of the characteristics of the informal sector customarily regarded as evidence of its inferiority.

BRICS and the Emergence of International Tax Coordination

Author :
Publisher :
ISBN 13 :
Total Pages : 440 pages
Book Rating : 4.:/5 (111 download)

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Book Synopsis BRICS and the Emergence of International Tax Coordination by :

Download or read book BRICS and the Emergence of International Tax Coordination written by and published by . This book was released on 2017 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the impact of shifting economic powers on the evolution of the international tax regime and on tax treaties that follow the OECD Model. It examines from a wide variety of perspectives and views, considering substantive tax technical, institutional and political aspects. A group of experts contributed to form this discourse that focuses on, yet is not limited to, Brazil, Russia, India, China, South Africa (the BRICS). It consists of three parts: Part I: the BRICS and the international tax regime; Part II: tax policy and technical tensions in the BRICS(+) world and Part III: the impact of the ascent of the BRICS.

Race and Regionalism in the Politics of Taxation in Brazil and South Africa

Author : Evan S. Lieberman
Publisher : Cambridge University Press
ISBN 13 : 9780521016988
Total Pages : 348 pages
Book Rating : 4.0/5 (169 download)

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Book Synopsis Race and Regionalism in the Politics of Taxation in Brazil and South Africa by : Evan S. Lieberman

Download or read book Race and Regionalism in the Politics of Taxation in Brazil and South Africa written by Evan S. Lieberman and published by Cambridge University Press. This book was released on 2003-09 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: Table of contents

Implementing Value Capture in Latin America

Author : Martim Oscar Smolka
Publisher : Lincoln Inst of Land Policy
ISBN 13 : 9781558442849
Total Pages : 68 pages
Book Rating : 4.4/5 (428 download)

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Book Synopsis Implementing Value Capture in Latin America by : Martim Oscar Smolka

Download or read book Implementing Value Capture in Latin America written by Martim Oscar Smolka and published by Lincoln Inst of Land Policy. This book was released on 2013 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: The report examines a variety of specific instruments and applications in municipalities throughout the region under three categories: property taxation and betterment contributions; exactions and other direct negotiations for charges for building rights or the transfer of development rights; and large-scale approaches such as development of public land through privatization or acquisition, land readjustment, and public auctions of bonds for purchasing building rights. It concludes with a summary of lessons learned and recommends steps that can be taken in three spheres: Learn from Implementation Experiences Increase Knowledge about Theory and Practice Promote Greater Public Understanding and Participation

Brazil in Focus

Author : Jorge Almeida (prof.)
Publisher : Nova Publishers
ISBN 13 : 9781604561654
Total Pages : 184 pages
Book Rating : 4.5/5 (616 download)

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Book Synopsis Brazil in Focus by : Jorge Almeida (prof.)

Download or read book Brazil in Focus written by Jorge Almeida (prof.) and published by Nova Publishers. This book was released on 2008 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Brazil is located in the east coast of the South America, by Atlantic Ocean. With its area of 8,511,965 km2, constitutes one of biggest countries of the world in territorial extension. It possesses vast natural water holds; the biggest forest of the land; and flora, fauna, air, land, minerals and waters of inestimable value for the planet. It possesses around 169 million inhabitants, distributed in 26 States and a Federal District, where it is locates Brasilia capital. Brazil has a Gross Internal Product (GIP) close to USS 800 billion, and the per capita GIP is close to USS 4,719.76. It has the biggest economy of Latin America, and well developed sectors in the area of agriculture, industry, commerce and jobs. In agriculture, it is distinguished by the coffee production, soy, rice, meat, sugar cane, citric, cocoa. Its industrial park is distinguished by the production of chemical, shoes products, cement, iron, steel, airplanes, engines and automobiles, buses, machines, implements and equipment. It exports and imports around USS 50 billion per year; it has around 50 million television sets, 40 million fixed and cellular telephones, 70 million radios. This new book presents important analyses of this dynamic country.