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This paper aims to contribute to the debate on possible changes in the Brazilian tax system in the light of recent experience of the European Union (EU) and the United Kingdom, with regard to tax rules. International evidence indicates, according to the International Monetary Fund (IMF) Fiscal...
Persistent link: https://www.econbiz.de/10011372301
This paper aims to contribute to the debate on possible changes in the Brazilian tax system in the light of recent experience of the European Union (EU) and the United Kingdom, with regard to tax rules. International evidence indicates, according to the International Monetary Fund (IMF) Fiscal...
Persistent link: https://www.econbiz.de/10010462134
O objetivo deste artigo é analisar a relação entre ciclo econômico e finanças públicas no Brasil. Dado que no período recente o objetivo principal da política fiscal brasileira foi satisfazer a meta de superávit primário de 4,25% do PIB acordada com o Fundo Monetário Internacional...
Persistent link: https://www.econbiz.de/10008504415
Persistent link: https://www.econbiz.de/10002390300
This work aims to analyze if the trajectory and composition of net and gross, public debt and external liabilities can hinder the growth of Brazilian GDP. The work concludes that fiscal indicators are more comfortable that external indicators. The net public debt is falling and less linked to...
Persistent link: https://www.econbiz.de/10010330718
This work aims to analyze if the trajectory and composition of net and gross, public debt and external liabilities can hinder the growth of Brazilian GDP. The work concludes that fiscal indicators are more comfortable that external indicators. The net public debt is falling and less linked to...
Persistent link: https://www.econbiz.de/10009633316
This article estimates the stance of fiscal policy using the framework of conditional forecasting to evaluate the stance in Brazil since 1997. This indicator is measured as the deviation of forecast of the output gap conditional to the observed values and steady-state values of the instruments...
Persistent link: https://www.econbiz.de/10003850685
A autoridade tributária e aduaneira na gestão da fronteira externa da União Europeia / Ana Paula Caliço Raposo -- Notas breves sobre a al. b) do no 10 do art. 51 do CIRC : a "distância entre a intenção e o gesto" / António Lobo Xavier -- A complexidade das opções de tributação em...
Persistent link: https://www.econbiz.de/10011484068