Open AccessThe fiscal reformation: quandaries and perspectives
Author(s) -
Jefferson Mariano
Publication year - 2007
Publication title -
revista ibero-americana de estratégia
Language(s) - English
Resource type - Journals
ISSN - 2176-0756
DOI - 10.5585/ijsm.v4i1.66
Subject(s) - treasury , christian ministry , scope (computer science) , state (computer science) , agency (philosophy) , political science , order (exchange) , humanities , welfare economics , economy , public administration , regional science , economics , accounting , geography , sociology , finance , social science , philosophy , mathematics , law , computer science , algorithm , programming language
The present article describes the evolution of the Brazilian State tax structure as well as the main pressure poles in terms of accomplishing a broad reformation. It shows the changes occurred in the institutional order and the unfolded results in the increase of the tax reformulation scope of the State, as well as the impacts caused in the Brazilian community. This study was done through the revision of the national economic literature and was based on statistical information obtained from Instituto Brasileiro de Geografia e Estatística (IBGE) and from National Treasury Agency of the Brazilian Treasury Ministry.