Fiscal Reform in Brazil: Who Is Interested in it?
Abstract
This article describes the evolution of the Brazilian state tax structure as well as the main pressure poles in terms of a broad tax reform. It shows the changes occurred in the institutional order and their effects on the increasing tax load, mainly during the ’90s. It also points out the main demands that emerged in the context of the fiscal reform and the state, as well as the impacts of these changes on Brazilian society.
Key words: Economy; taxes; fiscal reform; taxation
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