Reflexões sobre as incidências tributárias no Brasil e suas relações com o desenvolvimento socioeconômico nacional
This essay, based on theories of public finances and the optimal taxation model, sought to reflect on the national tax landscape. Its great motivation was due to the existence of very few studies that deal systematically with the analysis of the various forms of tax incidence and the need for greate...
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| Format: | Article |
| Language: | Portuguese |
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Universidade do Vale do Rio dos Sinos (UNISINOS)
2018-01-01
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| Series: | Ciências Sociais Unisinos |
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| Online Access: | http://www.redalyc.org/articulo.oa?id=93860389012 |
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| author | Luciano Henrique Fialho Botelho Luíz Antônio Abrantes |
| author_facet | Luciano Henrique Fialho Botelho Luíz Antônio Abrantes |
| author_sort | Luciano Henrique Fialho Botelho |
| collection | DOAJ |
| description | This essay, based on theories of public finances and the optimal taxation model, sought to reflect on the national tax landscape. Its great motivation was due to the existence of very few studies that deal systematically with the analysis of the various forms of tax incidence and the need for greater attention by the government and society in relation to the National Tax System (STN). The analysis of the current legislation with comparative effect in several published works on the subject was promoted. The placements resulting from the effort of this trial demonstrate that the STN cannot appropriate any of the ideals of the optimal taxation, neutrality, simplicity, progressivity, and fairness model. Finally, some suggestions of the literature for a tax reform in Brazil were discussed and the choice of a system with a high tax burden was highlighted, in the face of the search for a welfare state. |
| format | Article |
| id | doaj-art-a853b4a85bc24369ae1de90a6bedce31 |
| institution | Kabale University |
| issn | 2177-6229 |
| language | Portuguese |
| publishDate | 2018-01-01 |
| publisher | Universidade do Vale do Rio dos Sinos (UNISINOS) |
| record_format | Article |
| series | Ciências Sociais Unisinos |
| spelling | doaj-art-a853b4a85bc24369ae1de90a6bedce312025-02-06T23:31:42ZporUniversidade do Vale do Rio dos Sinos (UNISINOS)Ciências Sociais Unisinos2177-62292018-01-0154112613310.4013/csu.2018.54.1.12Reflexões sobre as incidências tributárias no Brasil e suas relações com o desenvolvimento socioeconômico nacionalLuciano Henrique Fialho BotelhoLuíz Antônio AbrantesThis essay, based on theories of public finances and the optimal taxation model, sought to reflect on the national tax landscape. Its great motivation was due to the existence of very few studies that deal systematically with the analysis of the various forms of tax incidence and the need for greater attention by the government and society in relation to the National Tax System (STN). The analysis of the current legislation with comparative effect in several published works on the subject was promoted. The placements resulting from the effort of this trial demonstrate that the STN cannot appropriate any of the ideals of the optimal taxation, neutrality, simplicity, progressivity, and fairness model. Finally, some suggestions of the literature for a tax reform in Brazil were discussed and the choice of a system with a high tax burden was highlighted, in the face of the search for a welfare state.http://www.redalyc.org/articulo.oa?id=93860389012national tax systemfiscal policiestax incidenceregressivenesssocioeco |
| spellingShingle | Luciano Henrique Fialho Botelho Luíz Antônio Abrantes Reflexões sobre as incidências tributárias no Brasil e suas relações com o desenvolvimento socioeconômico nacional Ciências Sociais Unisinos national tax system fiscal policies tax incidence regressiveness socioeco |
| title | Reflexões sobre as incidências tributárias no Brasil e suas relações com o desenvolvimento socioeconômico nacional |
| title_full | Reflexões sobre as incidências tributárias no Brasil e suas relações com o desenvolvimento socioeconômico nacional |
| title_fullStr | Reflexões sobre as incidências tributárias no Brasil e suas relações com o desenvolvimento socioeconômico nacional |
| title_full_unstemmed | Reflexões sobre as incidências tributárias no Brasil e suas relações com o desenvolvimento socioeconômico nacional |
| title_short | Reflexões sobre as incidências tributárias no Brasil e suas relações com o desenvolvimento socioeconômico nacional |
| title_sort | reflexoes sobre as incidencias tributarias no brasil e suas relacoes com o desenvolvimento socioeconomico nacional |
| topic | national tax system fiscal policies tax incidence regressiveness socioeco |
| url | http://www.redalyc.org/articulo.oa?id=93860389012 |
| work_keys_str_mv | AT lucianohenriquefialhobotelho reflexoessobreasincidenciastributariasnobrasilesuasrelacoescomodesenvolvimentosocioeconomiconacional AT luizantonioabrantes reflexoessobreasincidenciastributariasnobrasilesuasrelacoescomodesenvolvimentosocioeconomiconacional |