THE BRAZILIAN TRIBUTARY SYSTEM AND THE PROPOSAL OF THE SINGLE TAX OVER TRANSACTIONS
Autor(a) principal: | |
---|---|
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. |
id |
UFRGS-24_28e586adffcb019ce8b633173c80b05d |
---|---|
oai_identifier_str |
oai:seer.ufrgs.br:article/10489 |
network_acronym_str |
UFRGS-24 |
network_name_str |
Análise Econômica (Online) |
repository_id_str |
|
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 |
_version_ |
1799766265613516800 |