This is a statement paper about tax reform. It tries to point to new trends in the world economy and to its consequences for tax practitioners’, taxpayers and tax administrators. Its main conclusion is that the world needs ...

The State needs financial resources to fulfill its mission in society, therefore, it is no coincidence that taxes in Latin America and particularly in Chile, are currently a topic of discussion in academic and political ...

A pandemia Covid-19, para além de evidenciar um cenário de crise econômica, política e de saúde pública, deu enfoque ao cenário de desigualdade social vivido no Brasil, um dos países com maior grau de concentração de renda ...

The Brazilian tax system is one of the most complex in the world for its structure is quite extensive and complicated, and for constantly changing. Tax reform is needed, which would reduce bureaucracy and stimulate economic ...

Summary During the 1980's, the Dominican Republic made attempts at macroeconomic reform that saw little success. A decade later a stabilization and structural reform package was implemented. This package included, among ...

Tax revenue in Central American countries accounts for just 13.5% of their gross domestic product; and the resultant resource shortage means insufficient and low-quality public expenditure, and chronic fiscal deficits financed ...

Os projetos de Reforma Tributária, apesar de já discutidos em diversos momentos da história do Brasil, nunca lograram êxito. Diante da diversidade de leis tributárias criadas pelos entes políticos e de um sistema tributário ...

In view of the international pressure from the OECD for taxation at the place of destination, in addition to the need of the domestic market for a less complex and tax system and the bankruptcy scenario of numerous ...