Resumo:"The debate around taxation in Brazil has long revolved around issues related to tax burden, efficiency, competitiveness and simplicity. Despite recent fiscal problems and a better understanding of the concentration of income and national wealth, the relevance of a progressive tax system as a tool to fight inequality still enjoys little space in mainstream media discussions. The traditional focus of the Brazilian debate on tax burden is due to the fact that the State absorbs a considerable proportion of gross domestic product (GDP)—approximately 32 per cent in 2016—as taxes. This sets Brazil apart from other countries with similar income levels: its tax burden is one of the highest in Latin America, even greater than in some developed countries, such as Spain and Canada". (...)

Palavras-chave:Fiscal justice, Brazil, taxation, instrument, equality

Data de publicação:08 Março, 2019

Tipo/Issue:One Pager/416

ISSN:2318-9118