The genetic engineering of the brazilian inflationa concrete proposal for the fiscal reform

Resumo

From a model of price formation, we demonstrate inflationary effects resulting from the present price/tariff structure; and from there we derive proposals of mechanisms related with the incidence and the form of tax collection, with a view at optimizing them, as concerns the aspects of cost processing and reduction of the inflationary impact. On the other hand, we strive, also, for the maximization of the fiscal revenue, through reducing tributary evasion. Consequently, the article proposes a tax order comprising state-municipality-federal government and the income tax inciding over persons and organizations, capable of compatibility with the model.

Ficha do documento

Tipo

Artigo científico

Ano

1993

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/8550

Temas

EconomiaFinanças Públicas

Palavras-chave

inflationpricestaxestax structuretax reformstorageevasionjob.inflaciónpreciosimpuestosestructura tributariareforma fiscalalmacenamientola evasióntrabajo.Inflaçãopreçosimpostosestrutura tributáriaarrecadaçãosonegaçãoemprego.