Title: Crise, reforma e desordem do sistema tributário nacional /
Authors: Oliveira, Fabrício Augusto de, 1947-
Publisher: Editora da Unicamp,
Year: 1995
Subjects: Taxation Brazil; Taxation Law and legislation Brazil
Abstract: "Describes Brazilian fiscal system that emerged from the Fiscal Reform of 1966, and traces its development up to the 1980s crisis. Carefully examines structure, coverage, equity, and efficiency of tax system established by the new constitution of 1988. Discusses budgeting and fiscal federalism and decentralization. Concludes with a look at current issues and prospects for further reform"--Handbook of Latin American Studies, v. 57.
Contents: O sistema fiscal brasileiro: reforma e crise: 1964-1986 -- As propostas da reforma do sistema fiscal -- A construção do sistema tributário no processo constituinte -- O quadro tributário na constituição de 1988 -- A desordem fiscal e os caminhos para uma nova reforma do sistema tributário.