Currents and trends of tax reform
Autor(a) principal: | |
---|---|
Data de Publicação: | 1984 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Administração Pública |
Texto Completo: | https://periodicos.fgv.br/rap/article/view/10419 |
Resumo: | The article endeavors to provide a contribution to the debate now being greatly focused in the country's political and institutional framework, as concerns Tax Reform. Discussions involving the system of taxation established by Constitutional Amendment n. ° 18/65 and regulated by Act n. ° 5.172/66 and its complementary legal dispositions have largely expanded within several sectores of society, particularly during 1982 and 1983. The Federal Government itself instituted a special task-force to study the matter, as determined in Interministerial Order MF/Seplan n.O 063/82. Parallel to said body, a number of demonstrations arised from different social segments with an interest in the problem. The study tries to present a summary of these lines of thought and also of recent trends on the reform, being in itself a descriptive and informative study on the many and sometimes discrepant views, exposed about political and administrative questions emanating from the tributary system now being enforced, and that recommed the system's modification. |
id |
FGV-4_90eda4f0b6a8c6fcfee8d46b067efaa6 |
---|---|
oai_identifier_str |
oai:ojs.periodicos.fgv.br:article/10419 |
network_acronym_str |
FGV-4 |
network_name_str |
Revista de Administração Pública |
repository_id_str |
|
spelling |
Currents and trends of tax reformCorrientes y tendencias de la reforma fiscalCorrentes e tendências da reforma tributária The article endeavors to provide a contribution to the debate now being greatly focused in the country's political and institutional framework, as concerns Tax Reform. Discussions involving the system of taxation established by Constitutional Amendment n. ° 18/65 and regulated by Act n. ° 5.172/66 and its complementary legal dispositions have largely expanded within several sectores of society, particularly during 1982 and 1983. The Federal Government itself instituted a special task-force to study the matter, as determined in Interministerial Order MF/Seplan n.O 063/82. Parallel to said body, a number of demonstrations arised from different social segments with an interest in the problem. The study tries to present a summary of these lines of thought and also of recent trends on the reform, being in itself a descriptive and informative study on the many and sometimes discrepant views, exposed about political and administrative questions emanating from the tributary system now being enforced, and that recommed the system's modification. Concordam os estudiosos que, sem a política tributária vigente, seria difícil a execução da maior parte dos programas realizados no período de 1965 até hoje. Mas os especialistas também estão de acordo em que essa mesma política vem gerando sucessivas distorções ao longo dos anos. O governo central transformou-se no grande tomador de decisões, quase sempre sem a participação dos governos estaduais e locais, que perderam boa parte dos recursos que administravam como uma espécie de sacrifício para o atendimento das prioridades nacionais. Fundação Getulio Vargas (FGV EBAPE)1984-08-20info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/rap/article/view/10419Brazilian Journal of Public Administration; Vol. 18 No. 4 (1984); 125 a 154Revista de Administração Pública; Vol. 18 Núm. 4 (1984); 125 a 154Revista de Administração Pública; v. 18 n. 4 (1984); 125 a 1541982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/rap/article/view/10419/9418Moreira, RobertoCastro, Luiz Felipe Meira deSilva, Jorge Ferreira dainfo:eu-repo/semantics/openAccess2013-08-20T18:56:38Zoai:ojs.periodicos.fgv.br:article/10419Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2013-08-20T18:56:38Revista de Administração Pública - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
Currents and trends of tax reform Corrientes y tendencias de la reforma fiscal Correntes e tendências da reforma tributária |
title |
Currents and trends of tax reform |
spellingShingle |
Currents and trends of tax reform Moreira, Roberto |
title_short |
Currents and trends of tax reform |
title_full |
Currents and trends of tax reform |
title_fullStr |
Currents and trends of tax reform |
title_full_unstemmed |
Currents and trends of tax reform |
title_sort |
Currents and trends of tax reform |
author |
Moreira, Roberto |
author_facet |
Moreira, Roberto Castro, Luiz Felipe Meira de Silva, Jorge Ferreira da |
author_role |
author |
author2 |
Castro, Luiz Felipe Meira de Silva, Jorge Ferreira da |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Moreira, Roberto Castro, Luiz Felipe Meira de Silva, Jorge Ferreira da |
description |
The article endeavors to provide a contribution to the debate now being greatly focused in the country's political and institutional framework, as concerns Tax Reform. Discussions involving the system of taxation established by Constitutional Amendment n. ° 18/65 and regulated by Act n. ° 5.172/66 and its complementary legal dispositions have largely expanded within several sectores of society, particularly during 1982 and 1983. The Federal Government itself instituted a special task-force to study the matter, as determined in Interministerial Order MF/Seplan n.O 063/82. Parallel to said body, a number of demonstrations arised from different social segments with an interest in the problem. The study tries to present a summary of these lines of thought and also of recent trends on the reform, being in itself a descriptive and informative study on the many and sometimes discrepant views, exposed about political and administrative questions emanating from the tributary system now being enforced, and that recommed the system's modification. |
publishDate |
1984 |
dc.date.none.fl_str_mv |
1984-08-20 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/10419 |
url |
https://periodicos.fgv.br/rap/article/view/10419 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/10419/9418 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
dc.source.none.fl_str_mv |
Brazilian Journal of Public Administration; Vol. 18 No. 4 (1984); 125 a 154 Revista de Administração Pública; Vol. 18 Núm. 4 (1984); 125 a 154 Revista de Administração Pública; v. 18 n. 4 (1984); 125 a 154 1982-3134 0034-7612 reponame:Revista de Administração Pública instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Revista de Administração Pública |
collection |
Revista de Administração Pública |
repository.name.fl_str_mv |
Revista de Administração Pública - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
||rap@fgv.br |
_version_ |
1798943770572488704 |