IVA: simulações sobre a adoção da base de consumo
The purpose of this article is to carry a simulation about the necessary tax rates in order to introduce a IVA consumption type, without loss of revenue for the Brazilian states, it follows with a discussion of the viability of this proposal. Finally, it develops a methodology which identifies the m...
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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/159077 |
| Acceso en línea: | https://www.revistas.usp.br/ee/article/view/159077 |
| Access Level: | acceso abierto |
| Palabra clave: | imposto sobre valor adicionado base tributária alíquotas princípio de origem e destino value added tax tax base concepts border tax adjustments tax rates |
| Sumario: | The purpose of this article is to carry a simulation about the necessary tax rates in order to introduce a IVA consumption type, without loss of revenue for the Brazilian states, it follows with a discussion of the viability of this proposal. Finally, it develops a methodology which identifies the most important variables in a study of this nature. |
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