Brazil: Tax & Reform by José Roberto Afonso – CEPAL, OECD, CIAT Santiago, Chile, (5/2020)
“Conclusions: Brazil
Brazillian tax system was created in 1965; there were several projects and reform attempts, but there were no significant changes.
Current reform projects have an emphasis on the creation of a VAT and the reform of indirect taxation, which is precisely the one hardest hit by therecession.
COVID will accelerate the digitization of all economies, especially in relation to services, and will cause the regional redistribution of production. Brazilian experts are already discussing these aspects (see book “Taxation 4.0”).”
Revenue Statistics in Latin America and the Caribbean 2020 by CIAT, IDB, ECLAC, OECD, dev development Centre, Co-funded by the European Union
Base de datos de recaudación BID-CIAT IDB-CIAT Revenue Collection database presented by Santiago Díaz de Sarralde y Alberto Barreix.
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