The present study examines which changes in financial instruments are recommended or have been made since then to enable expansion of investments with greater private sector participation in project financing. Such changes may be in the legislation of infrastructure debentures, the taxation of...

The present study examines which changes in financial instruments are recommended or have been made since then to enable expansion of investments with greater private sector participation in project financing. Such changes may be in the legislation of infrastructure debentures, the taxation of...

The paper studies the making of a development strategy in Brazil along the 1930's and, particularly, during Estado Novo regime, focusing the reasons which lead Brazilian government to attempt at attracting steel foreign subsidiaries and, failing, to resort to "Pan-American cooperation" in order...

The paper studies the development strategy in Brazil along Vargas' second term, focusing the interpretations which emphasize either the assumed incoherence of his cabinet, or its alleged economic orthodoxy, associated with Horacio Lafer's term as Minister of Finance. The central argument is that...

O artigo alega que a defesa do desenvolvimento econômico orientado pelo Estado nacional foi um aspecto central da ideologia política de Getúlio Vargas, mas que as formas específicas do nacional-desenvolvimentismo de Vargas não nasceram prontas em 1930, definindo ao longo do tempo, com...

The paper studies the development strategy in Brazil along Vargas’ second term, focusing the interpretations which emphasize either the assumed incoherence of his cabinet, or its alleged economic orthodoxy, associated with Horacio Lafer’s term as Minister of Finance. The central argument is...

Technological progress enables the simplification of procedures in all areas of knowledge, science, technology and innovation and in this context it is necessary to modernize the National Tax System, the responsibility of the Federal Government has an obligation to present Brazilian society a...

Tax evasion in Brazilian imports has been an issue of concern for the customs authorities. This problem is addressed here using the theoretical approach of defining evasion as the difference between the value of exports of other countries to Brazil and value of imports reported by Brazil. This...

The main objective of this work is to assess the challenges to be faced by Brazil to become a full member of the Organisation for Economic Co-operation and Development (OECD) in terms of tax rules related to controlled foreign companies, transfer pricing, thin capitalization, and mandatory...

Tax evasion in Brazilian imports has been an issue of concern for the customs authorities. This problem is addressed here using the theoretical approach of defining evasion as the difference between the value of exports of other countries to Brazil and value of imports reported by Brazil. This...