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Perfil da carga tributária brasileira: base de incidência dos tributos

Author

Listed:
  • Everton Sotto Tibiriçá Rosa

    (FACE/UFG, Ciências Econômicas)

  • Felipe Rodrigues Sousa

    (FACE/UFG)

  • Jaqueline Damasceno Silva

    (FACE-UFG)

Abstract

The article has the objective of analysing the profile of the Brazilian Tax System from the point of view of the incidence of the taxes upon society. The objective is to shed a preliminary light upon the weight of the taxes and contributions in regard to consumption, spending and patrimony in the organization of the Brazilian Tax System and to start a discussion about the Revenue of State, the goal is to contribute to a more profound discussion about the Public Finances of the Nation, appointing alternatives to the adoption of the restrictive policies of the economic activity and which causes a regressive movement of the civilians rights granted by the constitution.

Suggested Citation

  • Everton Sotto Tibiriçá Rosa & Felipe Rodrigues Sousa & Jaqueline Damasceno Silva, 2016. "Perfil da carga tributária brasileira: base de incidência dos tributos," Working papers - Textos para Discussao do Curso de Ciencias Economicas da UFG 060, Curso de Ciencias Economicas da Universidade Federal de Goias - FACE.
    • Handle: RePEc:ufb:wpaper:060
    as

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    File URL: https://files.cercomp.ufg.br/weby/up/118/o/TD_060.pdf
    File Function: First version, 2016
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