The fiscal reformation: quandaries and perspectives
Autor(a) principal: | |
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Data de Publicação: | 2007 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Ibero Americana de Estratégia - RIAE |
Texto Completo: | https://periodicos.uninove.br/riae/article/view/13009 |
Resumo: | The present article describes the evolution of the Brazilian State tax structure as well as the main pressure poles in terms of accomplishing a broad reformation. It shows the changes occurred in the institutional order and the unfolded results in the increase of the tax reformulation scope of the State, as well as the impacts caused in the Brazilian community. This study was done through the revision of the national economic literature and was based on statistical information obtained from Instituto Brasileiro de Geografia e Estatística (IBGE) and from National Treasury Agency of the Brazilian Treasury Ministry. |
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The fiscal reformation: quandaries and perspectivesA reforma fiscal: dilemas e perspectivasEconomy. Fiscal reformation. Taxation. Taxes.Economia. Impostos. Reforma Fiscal. Tributação.The present article describes the evolution of the Brazilian State tax structure as well as the main pressure poles in terms of accomplishing a broad reformation. It shows the changes occurred in the institutional order and the unfolded results in the increase of the tax reformulation scope of the State, as well as the impacts caused in the Brazilian community. This study was done through the revision of the national economic literature and was based on statistical information obtained from Instituto Brasileiro de Geografia e Estatística (IBGE) and from National Treasury Agency of the Brazilian Treasury Ministry.O presente artigo descreve a evolução da estrutura fiscal do Estado brasileiro e os principais pólos de pressão para realizar uma ampla reforma. Demonstra as alterações ocorridas na ordem institucional e os desdobramentos da elevação da carga tributária, principalmente ao longo dos anos 1990, apontando as principais demandas que surgiram no âmbito da reforma fiscal e do Estado e os impactos dessas alterações na sociedade brasileira. A realização do presente estudo valeu-se da revisão da literatura econômica nacional e apoiou-se em informações estatísticas obtidas no Instituto Brasileiro de Geografia e Estatística (IBGE) e na Secretaria do Tesouro Nacional do Ministério da Fazenda do Brasil.Universidade Nove de Julho - UNINOVE2007-12-20info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.uninove.br/riae/article/view/1300910.5585/ijsm.v4i1.66Revista Ibero-Americana de Estratégia; 2005: RIAE v4n1; 27-34Revista Ibero-Americana de Estratégia; 2005: RIAE v4n1; 27-342176-0756reponame:Revista Ibero Americana de Estratégia - RIAEinstname:Revista Ibero-Americana de Estratégia (RIAE)instacron:RIEOEIporhttps://periodicos.uninove.br/riae/article/view/13009/6463Copyright (c) 2019 Iberoamerican Journal of Strategic Managementinfo:eu-repo/semantics/openAccessMariano, Jefferson2019-09-20T13:40:33Zoai:https://periodicos.uninove.br:article/13009Revistahttps://periodicos.uninove.br/riaePRIhttps://periodicos.uninove.br/riae/oai||bennycosta@yahoo.com.br2176-07562176-0756opendoar:2019-09-20T13:40:33Revista Ibero Americana de Estratégia - RIAE - Revista Ibero-Americana de Estratégia (RIAE)false |
dc.title.none.fl_str_mv |
The fiscal reformation: quandaries and perspectives A reforma fiscal: dilemas e perspectivas |
title |
The fiscal reformation: quandaries and perspectives |
spellingShingle |
The fiscal reformation: quandaries and perspectives Mariano, Jefferson Economy. Fiscal reformation. Taxation. Taxes. Economia. Impostos. Reforma Fiscal. Tributação. |
title_short |
The fiscal reformation: quandaries and perspectives |
title_full |
The fiscal reformation: quandaries and perspectives |
title_fullStr |
The fiscal reformation: quandaries and perspectives |
title_full_unstemmed |
The fiscal reformation: quandaries and perspectives |
title_sort |
The fiscal reformation: quandaries and perspectives |
author |
Mariano, Jefferson |
author_facet |
Mariano, Jefferson |
author_role |
author |
dc.contributor.author.fl_str_mv |
Mariano, Jefferson |
dc.subject.por.fl_str_mv |
Economy. Fiscal reformation. Taxation. Taxes. Economia. Impostos. Reforma Fiscal. Tributação. |
topic |
Economy. Fiscal reformation. Taxation. Taxes. Economia. Impostos. Reforma Fiscal. Tributação. |
description |
The present article describes the evolution of the Brazilian State tax structure as well as the main pressure poles in terms of accomplishing a broad reformation. It shows the changes occurred in the institutional order and the unfolded results in the increase of the tax reformulation scope of the State, as well as the impacts caused in the Brazilian community. This study was done through the revision of the national economic literature and was based on statistical information obtained from Instituto Brasileiro de Geografia e Estatística (IBGE) and from National Treasury Agency of the Brazilian Treasury Ministry. |
publishDate |
2007 |
dc.date.none.fl_str_mv |
2007-12-20 |
dc.type.none.fl_str_mv |
|
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.uninove.br/riae/article/view/13009 10.5585/ijsm.v4i1.66 |
url |
https://periodicos.uninove.br/riae/article/view/13009 |
identifier_str_mv |
10.5585/ijsm.v4i1.66 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.uninove.br/riae/article/view/13009/6463 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 Iberoamerican Journal of Strategic Management info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 Iberoamerican Journal of Strategic Management |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Nove de Julho - UNINOVE |
publisher.none.fl_str_mv |
Universidade Nove de Julho - UNINOVE |
dc.source.none.fl_str_mv |
Revista Ibero-Americana de Estratégia; 2005: RIAE v4n1; 27-34 Revista Ibero-Americana de Estratégia; 2005: RIAE v4n1; 27-34 2176-0756 reponame:Revista Ibero Americana de Estratégia - RIAE instname:Revista Ibero-Americana de Estratégia (RIAE) instacron:RIEOEI |
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Revista Ibero-Americana de Estratégia (RIAE) |
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RIEOEI |
institution |
RIEOEI |
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Revista Ibero Americana de Estratégia - RIAE |
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Revista Ibero Americana de Estratégia - RIAE |
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Revista Ibero Americana de Estratégia - RIAE - Revista Ibero-Americana de Estratégia (RIAE) |
repository.mail.fl_str_mv |
||bennycosta@yahoo.com.br |
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