Tax exemption has been used systematically in Brazil to stimulate the economy. In 2009, in an attempt to stem the economic slowdown, the Brazilian...
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Based on the hypothesis that the rules of monetary and fiscal policy in Brazil may have been subject to different regimes, the present study...
Um tradicional desafio das finanças públicas no Brasil ainda persiste: a taxa de investimento governamental prossegue em um patamar muito baixo,...
The ICMS represents the most important source of revenue for the Brazilian states and one of the most important taxes in Brazil. Unlike other VATs...
"O artigo busca desenvolver uma análise dos determinantes institucionais da performance macroeconômica do Brasil, entre 1999 e 2008,...
Brazil is now one of the most decentralized federative countries in
the world, with the special feature that its decentralization is not the...
Resumen Este texto presenta los fundamentos teóricos y conceptuales de la tributación ambiental. Examina primero las relaciones entre la...
Introdução (primer párrafo de la introducción);
Embora se identifiquem movimentos no sentido da privatização e abertura anteriores a 1990,...