A moderna tributação do consumo
The purpose of this paper is to show the advantages and implications of substituting a broad based IVA-consumption type taxation for the current ICMS, following theoretical recommendations and tested experience of European Community countries.
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 1993 |
| País: | Brasil |
| Institución: | Universidade de São Paulo (USP) |
| Repositorio: | Estudos Econômicos (São Paulo) |
| Idioma: | portugués |
| OAI Identifier: | oai:revistas.usp.br:article/159074 |
| Acceso en línea: | https://www.revistas.usp.br/ee/article/view/159074 |
| Access Level: | acceso abierto |
| Palabra clave: | imposto sobre valor adicionado federalismo fiscal value added tax fiscal federalism |
| Sumario: | The purpose of this paper is to show the advantages and implications of substituting a broad based IVA-consumption type taxation for the current ICMS, following theoretical recommendations and tested experience of European Community countries. |
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