FINANCIAL TRANSACTIONS TAXES: THE BRAZILIAN EXPERIENCE WITH IOF AND CPMF

Detalhes bibliográficos
Autor(a) principal: Cagnin, Rafael Fagundes
Data de Publicação: 2015
Outros Autores: Freitas, Maria Cristina Penido de
Tipo de documento: Artigo
Idioma: por
Título da fonte: Análise Econômica (Online)
Texto Completo: https://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/35893
Resumo: This paper aims to subscribe to the debate on financial transactions taxation by the analysis of the Brazilian experience. In Brazil, this kind of tribute was important for both increasing the capacity of government intervention in financial markets and to narrow tax evasion. Contrary to the assertions by its critics, this kind of taxes has not prevented the financial deepening of the Brazilian economy.
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spelling FINANCIAL TRANSACTIONS TAXES: THE BRAZILIAN EXPERIENCE WITH IOF AND CPMFTRIBUTAÇÃO DAS TRANSAÇÕES FINANCEIRAS: A EXPERIÊNCIA BRASILEIRA COM O IOF E A CPMFTaxingFinancial transactions taxesCapital flowsRegulationBrazil.E61F41G18.TributaçãoTransações financeirasFluxos financeirosRegulaçãoBrasil.E61F41G18.This paper aims to subscribe to the debate on financial transactions taxation by the analysis of the Brazilian experience. In Brazil, this kind of tribute was important for both increasing the capacity of government intervention in financial markets and to narrow tax evasion. Contrary to the assertions by its critics, this kind of taxes has not prevented the financial deepening of the Brazilian economy.Este artigo tem como objetivo contribuir com um debate sobre tributação das transações financeiras mediante a análise da experiência brasileira. No Brasil, esse tipo de tributo se mostra importante tanto para a ampliação da capacidade de intervenção governamental no mercado financeiro quanto para o aumento da arrecadação associada ao fechamento de brechas para evasão fiscal. Contrariamente ao sustentado por seus críticos, esses tipos de tributos não impediram o aprofundamento financeiro da economia.UFRGS2015-03-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/3589310.22456/2176-5456.35893Análise Econômica; Vol. 33 No. 63 (2015): março de 2015Análise Econômica; v. 33 n. 63 (2015): março de 20152176-54560102-9924reponame:Análise Econômica (Online)instname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/35893/33366Copyright (c) 2019 Análise Econômicainfo:eu-repo/semantics/openAccessCagnin, Rafael FagundesFreitas, Maria Cristina Penido de2015-04-01T02:53:59Zoai:seer.ufrgs.br:article/35893Revistahttps://seer.ufrgs.br/index.php/AnaliseEconomicaPUBhttps://seer.ufrgs.br/index.php/AnaliseEconomica/oai||rae@ufrgs.br2176-54560102-9924opendoar:2015-04-01T02:53:59Análise Econômica (Online) - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv FINANCIAL TRANSACTIONS TAXES: THE BRAZILIAN EXPERIENCE WITH IOF AND CPMF
TRIBUTAÇÃO DAS TRANSAÇÕES FINANCEIRAS: A EXPERIÊNCIA BRASILEIRA COM O IOF E A CPMF
title FINANCIAL TRANSACTIONS TAXES: THE BRAZILIAN EXPERIENCE WITH IOF AND CPMF
spellingShingle FINANCIAL TRANSACTIONS TAXES: THE BRAZILIAN EXPERIENCE WITH IOF AND CPMF
Cagnin, Rafael Fagundes
Taxing
Financial transactions taxes
Capital flows
Regulation
Brazil.
E61
F41
G18.
Tributação
Transações financeiras
Fluxos financeiros
Regulação
Brasil.
E61
F41
G18.
title_short FINANCIAL TRANSACTIONS TAXES: THE BRAZILIAN EXPERIENCE WITH IOF AND CPMF
title_full FINANCIAL TRANSACTIONS TAXES: THE BRAZILIAN EXPERIENCE WITH IOF AND CPMF
title_fullStr FINANCIAL TRANSACTIONS TAXES: THE BRAZILIAN EXPERIENCE WITH IOF AND CPMF
title_full_unstemmed FINANCIAL TRANSACTIONS TAXES: THE BRAZILIAN EXPERIENCE WITH IOF AND CPMF
title_sort FINANCIAL TRANSACTIONS TAXES: THE BRAZILIAN EXPERIENCE WITH IOF AND CPMF
author Cagnin, Rafael Fagundes
author_facet Cagnin, Rafael Fagundes
Freitas, Maria Cristina Penido de
author_role author
author2 Freitas, Maria Cristina Penido de
author2_role author
dc.contributor.author.fl_str_mv Cagnin, Rafael Fagundes
Freitas, Maria Cristina Penido de
dc.subject.por.fl_str_mv Taxing
Financial transactions taxes
Capital flows
Regulation
Brazil.
E61
F41
G18.
Tributação
Transações financeiras
Fluxos financeiros
Regulação
Brasil.
E61
F41
G18.
topic Taxing
Financial transactions taxes
Capital flows
Regulation
Brazil.
E61
F41
G18.
Tributação
Transações financeiras
Fluxos financeiros
Regulação
Brasil.
E61
F41
G18.
description This paper aims to subscribe to the debate on financial transactions taxation by the analysis of the Brazilian experience. In Brazil, this kind of tribute was important for both increasing the capacity of government intervention in financial markets and to narrow tax evasion. Contrary to the assertions by its critics, this kind of taxes has not prevented the financial deepening of the Brazilian economy.
publishDate 2015
dc.date.none.fl_str_mv 2015-03-31
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/35893
10.22456/2176-5456.35893
url https://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/35893
identifier_str_mv 10.22456/2176-5456.35893
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/35893/33366
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. 33 No. 63 (2015): março de 2015
Análise Econômica; v. 33 n. 63 (2015): março de 2015
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_ 1799766267411824640

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