THE BRAZILIAN TRIBUTARY SYSTEM AND THE PROPOSAL OF THE SINGLE TAX OVER TRANSACTIONS

Detalhes bibliográficos
Autor(a) principal: Garcia, Ricardo Letizia
Data de Publicação: 2009
Tipo de documento: Artigo
Idioma: por
Título da fonte: Análise Econômica (Online)
Texto Completo: https://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/10489
Resumo: Evaluating the picture of the crisis that the Brazilian state is undergoing and the urgency in the structural reforms which can improve its efficiency and redraw its performance in the economy, the work searches to examine the proposal of a tributary reform that aims to create a single tax. In this study, the work searches to quantify, from a mathematical model, the impact of this tax over the final prices, the revenue coming from its aplication and the degree of the system regressivity with its implantation.
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spelling THE BRAZILIAN TRIBUTARY SYSTEM AND THE PROPOSAL OF THE SINGLE TAX OVER TRANSACTIONSO SISTEMA TRIBUTÁRIO BRASILEIRO E A PROPOSTA DO IMPOSTO ÚNICO SOBRE TRANSAÇÕESImposto único. Ssistema tributário. Brasil.Evaluating the picture of the crisis that the Brazilian state is undergoing and the urgency in the structural reforms which can improve its efficiency and redraw its performance in the economy, the work searches to examine the proposal of a tributary reform that aims to create a single tax. In this study, the work searches to quantify, from a mathematical model, the impact of this tax over the final prices, the revenue coming from its aplication and the degree of the system regressivity with its implantation.Avaliando o quadro de crise por que passa o Estado brasileiro e a urgência de reformas estruturais que melhorem a sua eficiêcia e redesenhem o seu papel na economia, o artigo busca examinar a proposta de reforma tributária que visa a criação de um imposto único. Neste exame, busca-se quantificar, a partir de um modelo matemático, o impacto deste imposto sobre os preços finais, a receita advinda com a sua aplicação e o grau de regressividade do sistema com a sua implantação.UFRGS2009-10-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/1048910.22456/2176-5456.10489Análise Econômica; Vol. 12 No. 21 e 22 (1994): março e setembro de 1994Análise Econômica; v. 12 n. 21 e 22 (1994): março e setembro de 19942176-54560102-9924reponame:Análise Econômica (Online)instname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/10489/6149Copyright (c) 2019 Análise Econômicainfo:eu-repo/semantics/openAccessGarcia, Ricardo Letizia2019-08-29T12:47:38Zoai:seer.ufrgs.br:article/10489Revistahttps://seer.ufrgs.br/index.php/AnaliseEconomicaPUBhttps://seer.ufrgs.br/index.php/AnaliseEconomica/oai||rae@ufrgs.br2176-54560102-9924opendoar:2019-08-29T12:47:38Análise Econômica (Online) - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv THE BRAZILIAN TRIBUTARY SYSTEM AND THE PROPOSAL OF THE SINGLE TAX OVER TRANSACTIONS
O SISTEMA TRIBUTÁRIO BRASILEIRO E A PROPOSTA DO IMPOSTO ÚNICO SOBRE TRANSAÇÕES
title THE BRAZILIAN TRIBUTARY SYSTEM AND THE PROPOSAL OF THE SINGLE TAX OVER TRANSACTIONS
spellingShingle THE BRAZILIAN TRIBUTARY SYSTEM AND THE PROPOSAL OF THE SINGLE TAX OVER TRANSACTIONS
Garcia, Ricardo Letizia
Imposto único. Ssistema tributário. Brasil.
title_short THE BRAZILIAN TRIBUTARY SYSTEM AND THE PROPOSAL OF THE SINGLE TAX OVER TRANSACTIONS
title_full THE BRAZILIAN TRIBUTARY SYSTEM AND THE PROPOSAL OF THE SINGLE TAX OVER TRANSACTIONS
title_fullStr THE BRAZILIAN TRIBUTARY SYSTEM AND THE PROPOSAL OF THE SINGLE TAX OVER TRANSACTIONS
title_full_unstemmed THE BRAZILIAN TRIBUTARY SYSTEM AND THE PROPOSAL OF THE SINGLE TAX OVER TRANSACTIONS
title_sort THE BRAZILIAN TRIBUTARY SYSTEM AND THE PROPOSAL OF THE SINGLE TAX OVER TRANSACTIONS
author Garcia, Ricardo Letizia
author_facet Garcia, Ricardo Letizia
author_role author
dc.contributor.author.fl_str_mv Garcia, Ricardo Letizia
dc.subject.por.fl_str_mv Imposto único. Ssistema tributário. Brasil.
topic Imposto único. Ssistema tributário. Brasil.
description Evaluating the picture of the crisis that the Brazilian state is undergoing and the urgency in the structural reforms which can improve its efficiency and redraw its performance in the economy, the work searches to examine the proposal of a tributary reform that aims to create a single tax. In this study, the work searches to quantify, from a mathematical model, the impact of this tax over the final prices, the revenue coming from its aplication and the degree of the system regressivity with its implantation.
publishDate 2009
dc.date.none.fl_str_mv 2009-10-02
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://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/10489
10.22456/2176-5456.10489
url https://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/10489
identifier_str_mv 10.22456/2176-5456.10489
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/10489/6149
dc.rights.driver.fl_str_mv Copyright (c) 2019 Análise Econômica
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2019 Análise Econômica
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv Análise Econômica; Vol. 12 No. 21 e 22 (1994): março e setembro de 1994
Análise Econômica; v. 12 n. 21 e 22 (1994): março e setembro de 1994
2176-5456
0102-9924
reponame:Análise Econômica (Online)
instname:Universidade Federal do Rio Grande do Sul (UFRGS)
instacron:UFRGS
instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
instacron_str UFRGS
institution UFRGS
reponame_str Análise Econômica (Online)
collection Análise Econômica (Online)
repository.name.fl_str_mv Análise Econômica (Online) - Universidade Federal do Rio Grande do Sul (UFRGS)
repository.mail.fl_str_mv ||rae@ufrgs.br
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