Passos, Luana; Guedes, Dyeggo Rocha; Silveira, Fernando … - 2019
existing literature on its distributive role and its efficiency. The findings point to inefficient taxation that is still very … taxation of goods and services through the creation of a value-added tax (VAT) and changes in payroll so as to make it tax …-exempt. Five pathways are suggested to improve fiscal injustice: a reduction of indirect taxation; changes to the rates and …