Browsing Documentos Indexados pela Scielo by Subject "Impostos"

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Extrafiscalidade e regulação da economia: as mudanças tributárias nos governos Lula e Dilma

Lukic, Melina Rocha
2015-12-01

This article argues that from the second term of Lula (2007-2010), after the country achieved fiscal stability and due to the 2008 crisis, the orientation of fiscal and tax policy turns to international competitiveness and ...
Fiscal strategic interaction in Brazil: an analysis of fiscal war of ports

Mattos, Enlinson; Rocha, Fabiana; Maluf Júnior, João
2017-06-01

The purpose of this paper is to evaluate a particular competitive interaction among Brazilian states, the Fiscal War of Ports (FWP) and to verify if Resolution 13/2012, which reduced the tax rate on imported goods in ...