The genetic engineering of the brazilian inflation: a concrete proposal for the fiscal reform

• Autor(a) principal: Feghali, Renan Chiabai
• Data de Publicação: 1993
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Administração Pública
• Texto Completo: https://periodicos.fgv.br/rap/article/view/8550
• topic: inflation; prices; taxes; tax structure; tax reform; storage; evasion; job.; inflación; precios; impuestos; estructura tributaria; reforma fiscal; almacenamiento; la evasión; trabajo.; Inflação; preços; impostos; estrutura tributária; reforma fiscal; arrecadação; sonegação; emprego.

From a model of price formation, we demonstrate inflationary effects resulting from the present price/tariff structure; and from there we derive proposals of mechanisms related with the incidence and the form of tax collection, with a view at optimizing them, as concerns the aspects of cost processing and reduction of the inflationary impact. On the other hand, we strive, also, for the maximization of the fiscal revenue, through reducing tributary evasion. Consequently, the article proposes a tax order comprising state-municipality-federal government and the income tax inciding over persons and organizations, capable of compatibility with the model.