중남미
연구정보
[경제] Brazil: Tax Expenditure Rationalization Within Broader Tax Reform
브라질 국외연구자료 연구보고서 - IMF 발간일 : 2021-09-24 등록일 : 2021-10-24 원문링크
The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.
본 페이지에 등재된 자료는 운영기관(KIEP) 및 EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.
| 이전글 | [경제] Re-examining the Brazilian South–Northeast labour income gap | 2021-07-31 |
|---|---|---|
| 다음글 | [행정] Environmental and Social Review Summary (ESRS) - Transition to Electromobil... | 2022-06-30 |
