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| dc.title | Tax Reform in Brazil: The Long Process in Progress |
| dc.contributor.author | Varsano, Ricardo |
| dc.contributor.orgunit | Productivity, Trade and Innovation Sector |
| dc.coverage | Brazil |
| dc.date.available | 2010-11-08T00:00:00 |
| dc.date.issue | 2003-04-30T00:00:00 |
| dc.description.abstract | A tax reform process is now in course in Brazil. It started in 1995, when the President of the Republic presented to the National Congress a proposal to amend the chapter on the tax system of the Brazilian Federal Constitution (PEC 175/95). During the more than seven years of stop-and-go discussion, the process provided only two practical results: the so-called Kandir Law that modified the chief state tax ¿ on the circulation of merchandises and on communication and interstate and intermunicipal transportation services (ICMS) ¿, but which effects have been partially postponed by subsequent laws; and a recent law, which has mitigated the cascading of a social contribution. 1 Discussion of the constitutional amendment, which was interrupted in the first quarter of 2000, is expected to resume in 2003. This paper discusses the tax reform process in course. |
| dc.format.extent | 63 |
| dc.identifier.doi | http://dx.doi.org/10.18235/0008535 |
| dc.identifier.url | https://publications.iadb.org/publications/english/document/Tax-Reform-in-Brazil-The-Long-Process-in-Progress.pdf |
| dc.language.iso | en |
| dc.medium | Adobe PDF |
| dc.publisher | Inter-American Development Bank |
| dc.subject | Integration and Trade |
| dc.subject | Fiscal Policy |
| dc.subject.keywords | Tax;Tax Reform;Brazil |
| dc.type | Technical Notes |
| idb.identifier.pubnumber | Technical Notes |