Reforma do modelo brasileiro de tributação de bens e serviços nota técnica publicada pelo Centro de Cidadania Fiscal (8/2017). “O cerne da proposta do CCiF é a progressiva substituição dos cinco tributos atuais por um único imposto, do tipo IVA, denominado Imposto sobre Bens e Serviços (IBS), cuja receita seria partilhada entre a União, os estados e os municípios…”
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