Currents and trends of tax reform

Resumo

The article endeavors to provide a contribution to the debate now being greatly focused in the country's political and institutional framework, as concerns Tax Reform. Discussions involving the system of taxation established by Constitutional Amendment n. ° 18/65 and regulated by Act n. ° 5.172/66 and its complementary legal dispositions have largely expanded within several sectores of society, particularly during 1982 and 1983. The Federal Government itself instituted a special task-force to study the matter, as determined in Interministerial Order MF/Seplan n.O 063/82. Parallel to said body, a number of demonstrations arised from different social segments with an interest in the problem. The study tries to present a summary of these lines of thought and also of recent trends on the reform, being in itself a descriptive and informative study on the many and sometimes discrepant views, exposed about political and administrative questions emanating from the tributary system now being enforced, and that recommed the system's modification.

Ficha do documento

Tipo

Artigo científico

Ano

1984

Instituição

Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas (FGV EBAPE)

Fonte

Revista de Administração Pública

Idioma

Português

Acesso

Não informado

Identificador

oai:ojs.periodicos.fgv.br:article/10419