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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Autores principales: Luciano Henrique Fialho Botelho, Luíz Antônio Abrantes
Formato: article
Lenguaje:PT
Publicado: Universidade do Vale do Rio dos Sinos (UNISINOS) 2018
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Acceso en línea:https://doaj.org/article/a853b4a85bc24369ae1de90a6bedce31
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spelling 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)
institution DOAJ
collection DOAJ
language PT
topic national tax system
fiscal policies
tax incidence
regressiveness
socioeco
Social Sciences
H
Social sciences (General)
H1-99
spellingShingle 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 AT lucianohenriquefialhobotelho reflexoessobreasincidenciastributariasnobrasilesuasrelacoescomodesenvolvimentosocioeconomiconacional
AT luizantonioabrantes reflexoessobreasincidenciastributariasnobrasilesuasrelacoescomodesenvolvimentosocioeconomiconacional
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