Reflections on the tax incidents in Brazil and its relations with the national socioeconomic development

Authors

  • Luciano Henrique Fialho Botelho Universidade Federal de Viçosa Author
  • Luíz Antônio Abrantes Universidade Federal de Viçosa Author

DOI:

https://doi.org/10.4013/csu.2018.54.1.12

Abstract

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.

Keywords: National Tax System, fiscal policies, tax incidence, regressiveness, socioeconomic development.

Author Biographies

  • Luciano Henrique Fialho Botelho, Universidade Federal de Viçosa

    Bacharel em Administração

    Mestrando em Administração

    Departamento de Administração e Contabilidade

    Universidade Federal de Viçosa

  • Luíz Antônio Abrantes, Universidade Federal de Viçosa

    Doutor em Administração pela Universidade Federal de Lavras

    Professor Associado no Departamento de Administração e Contabilidade da Univerdade Federal de Viçosa

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Published

2018-03-19

Issue

Vol. 54 No. 1 (2018): January/April

Section

Articles

License

All publications in Ciências Sociais em Revista (CSR) are licensed under Creative Commons Attribution-NonCommercial 4.0 International - CC BY-NC 4.0, which permits sharing, copying, and redistributing the material in any medium or format for non-commercial purposes, provided the original work is properly cited.

For more information, visit https://creativecommons.org/licenses/by-nc/4.0/ 

How to Cite

Reflections on the tax incidents in Brazil and its relations with the national socioeconomic development. (2018). Ciências Sociais Em Revista, 54(1), 126-133. https://doi.org/10.4013/csu.2018.54.1.12