Portuguese Abstract: O termômetro tributário é uma medida que antecipa e aproxima a evolução e o tamanho da carga tributária bruta global. A soma do arrecadado pelos maiores tributos no Brasil decresceu em ritmo mais acelerado no ano de 2016 – se não for contada a receita...

The literature on federalism often evokes an association between redemocratization and decentralization, in which the consolidation of democracy is associated with a strengthening of federalism and a trend towards administrative, political and fiscal decentralization (Souza, 1999). The fact that...

This study performs an up-to-date diagnostic of the Brazilian tax system in order to provide a basis for reform discussions among technical analysts, authorities and congressmen. It is based on the analysis and categorization of information on taxation in Brazil. Its focus is on the current...