IVA único e federal deveria substituir a tributação indireta no país por Gustavo Brigagão publicado no Consultor Jurídico (3/2015). “Essa diversidade de tributos contribui em muito para o agravamento dos principais problemas que demonstram a falência do Sistema Tributário Nacional: carga tributária elevada e crescente (que faz com que mais de 1/3 do ano de trabalho do contribuinte brasileiro seja dedicado exclusivamente ao pagamento de tributos)…”
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