Reflexões sobre as incidências tributárias no Brasil e suas relações com o desenvolvimento socioeconômico nacional
This essay, based on theories of public finances and the optimal taxation model, sought to reflect on the national tax landscape. Its great motivation was due to the existence of very few studies that deal systematically with the analysis of the various forms of tax incidence and the need for greate...
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Universidade do Vale do Rio dos Sinos (UNISINOS)
2018
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oai:doaj.org-article:a853b4a85bc24369ae1de90a6bedce312021-11-11T15:42:01ZReflexões sobre as incidências tributárias no Brasil e suas relações com o desenvolvimento socioeconômico nacional2177-622910.4013/csu.2018.54.1.12https://doaj.org/article/a853b4a85bc24369ae1de90a6bedce312018-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=93860389012https://doaj.org/toc/2177-6229This essay, based on theories of public finances and the optimal taxation model, sought to reflect on the national tax landscape. Its great motivation was due to the existence of very few studies that deal systematically with the analysis of the various forms of tax incidence and the need for greater attention by the government and society in relation to the National Tax System (STN). The analysis of the current legislation with comparative effect in several published works on the subject was promoted. The placements resulting from the effort of this trial demonstrate that the STN cannot appropriate any of the ideals of the optimal taxation, neutrality, simplicity, progressivity, and fairness model. Finally, some suggestions of the literature for a tax reform in Brazil were discussed and the choice of a system with a high tax burden was highlighted, in the face of the search for a welfare state.Luciano Henrique Fialho BotelhoLuíz Antônio AbrantesUniversidade do Vale do Rio dos Sinos (UNISINOS)articlenational tax systemfiscal policiestax incidenceregressivenesssocioecoSocial SciencesHSocial sciences (General)H1-99PTCiências Sociais Unisinos, Vol 54, Iss 1, Pp 126-133 (2018) |
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national tax system fiscal policies tax incidence regressiveness socioeco Social Sciences H Social sciences (General) H1-99 |
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national tax system fiscal policies tax incidence regressiveness socioeco Social Sciences H Social sciences (General) H1-99 Luciano Henrique Fialho Botelho Luíz Antônio Abrantes Reflexões sobre as incidências tributárias no Brasil e suas relações com o desenvolvimento socioeconômico nacional |
description |
This essay, based on theories of public finances and the optimal taxation model, sought to reflect on the national tax landscape. Its great motivation was due to the existence of very few studies that deal systematically with the analysis of the various forms of tax incidence and the need for greater attention by the government and society in relation to the National Tax System (STN). The analysis of the current legislation with comparative effect in several published works on the subject was promoted. The placements resulting from the effort of this trial demonstrate that the STN cannot appropriate any of the ideals of the optimal taxation, neutrality, simplicity, progressivity, and fairness model. Finally, some suggestions of the literature for a tax reform in Brazil were discussed and the choice of a system with a high tax burden was highlighted, in the face of the search for a welfare state. |
format |
article |
author |
Luciano Henrique Fialho Botelho Luíz Antônio Abrantes |
author_facet |
Luciano Henrique Fialho Botelho Luíz Antônio Abrantes |
author_sort |
Luciano Henrique Fialho Botelho |
title |
Reflexões sobre as incidências tributárias no Brasil e suas relações com o desenvolvimento socioeconômico nacional |
title_short |
Reflexões sobre as incidências tributárias no Brasil e suas relações com o desenvolvimento socioeconômico nacional |
title_full |
Reflexões sobre as incidências tributárias no Brasil e suas relações com o desenvolvimento socioeconômico nacional |
title_fullStr |
Reflexões sobre as incidências tributárias no Brasil e suas relações com o desenvolvimento socioeconômico nacional |
title_full_unstemmed |
Reflexões sobre as incidências tributárias no Brasil e suas relações com o desenvolvimento socioeconômico nacional |
title_sort |
reflexões sobre as incidências tributárias no brasil e suas relações com o desenvolvimento socioeconômico nacional |
publisher |
Universidade do Vale do Rio dos Sinos (UNISINOS) |
publishDate |
2018 |
url |
https://doaj.org/article/a853b4a85bc24369ae1de90a6bedce31 |
work_keys_str_mv |
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