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adopted lead to the conclusion that Brazilian tariffs on intermediate goods are, in general, considerably higher than those of … these tariffs, while in Brazil, at the end of the period analysed, tariffs on intermediates increased both in aggregate …, with few exceptions, Brazilian tariffs on intermediate goods are generally lower than the aggregate average tariff that …
Persistent link: https://www.econbiz.de/10011372168
adopted lead to the conclusion that Brazilian tariffs on intermediate goods are, in general, considerably higher than those of … these tariffs, while in Brazil, at the end of the period analysed, tariffs on intermediates increased both in aggregate …, with few exceptions, Brazilian tariffs on intermediate goods are generally lower than the aggregate average tariff that …
Persistent link: https://www.econbiz.de/10010408288
The tax reform debate in Brazilian academic and political circles addresses numerous problems in our tax system, aiming to simplify it, increase its efficiency and its progressivity in order to guarantee the State's ability to provide essential public services. A relevant dimension, however, is...
Persistent link: https://www.econbiz.de/10013400242
This paper presents a tax reform proposal on consumption in Brazil. The basic idea is to add several taxes in a single Value Added Tax (VAT). Unlike the other proposals, which suggest a strategy automatically encompassing all federated entities, our study suggests a dual and modular reform based...
Persistent link: https://www.econbiz.de/10012146752
This paper presents a tax reform proposal on consumption in Brazil. The basic idea is to add several taxes in a single Value Added Tax (VAT). Unlike the other proposals, which suggest a strategy automatically encompassing all federated entities, our study suggests a dual and modular reform based...
Persistent link: https://www.econbiz.de/10011942102
The tax reform debate in Brazilian academic and political circles addresses numerous problems in our tax system, aiming to simplify it, increase its efficiency and its progressivity in order to guarantee the State's ability to provide essential public services. A relevant dimension, however, is...
Persistent link: https://www.econbiz.de/10013277337
Portuguese abstract: Este livro fornece uma visão abrangente da forma como o Tribunal de Justiça da União Europeia aplica a análise da proporcionalidade, especialmente no que diz respeito à avaliação da compatibilidade das regras de tributação direta nacionais com as liberdades...
Persistent link: https://www.econbiz.de/10012828859
Portuguese Abstract: Num mundo cada vez mais globalizado, o discurso sobre o desenvolvimento é muitas vezes limitado às questões da ajuda directa e dos subsídios. O objectivo do presente estudo é o de demonstrar a forte relação existente entre tributação internacional e desenvolvimento....
Persistent link: https://www.econbiz.de/10012829288
legislator (being it the State or a infra-statal entity) when setting up or amending tariffs …
Persistent link: https://www.econbiz.de/10014031805
Portuguese Abstract: Este capítulo de livro centra-se no enquadramento jurídico necessário para a reforma fas regras aplicáveis pela Câmara Municipal do Porto no que diz respeito a Arrumos d Lugares de Garagem Situados nos Agrupamentos Habitacionais da Câmara Municipal do Porto
Persistent link: https://www.econbiz.de/10014031806