Perfil da carga tributária brasileira: base de incidência dos tributos

Everton Sotto Tibiriçá Rosa (), Felipe Rodrigues Sousa () and Jaqueline Damasceno Silva ()
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Everton Sotto Tibiriçá Rosa: FACE/UFG, Ciências Econômicas
Felipe Rodrigues Sousa: FACE/UFG
Jaqueline Damasceno Silva: FACE-UFG

No 60, Working papers - Textos para Discussao do Curso de Ciencias Economicas da UFG from Curso de Ciencias Economicas da Universidade Federal de Goias - FACE

Abstract: The article has the objective of analysing the profile of the Brazilian Tax System from the point of view of the incidence of the taxes upon society. The objective is to shed a preliminary light upon the weight of the taxes and contributions in regard to consumption, spending and patrimony in the organization of the Brazilian Tax System and to start a discussion about the Revenue of State, the goal is to contribute to a more profound discussion about the Public Finances of the Nation, appointing alternatives to the adoption of the restrictive policies of the economic activity and which causes a regressive movement of the civilians rights granted by the constitution.

Keywords: public finance; tax burden; tax revenues (search for similar items in EconPapers)
Pages: 27 pages
Date: 2016-12
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https://files.cercomp.ufg.br/weby/up/118/o/TD_060.pdf First version, 2016 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:ufb:wpaper:060

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