Artigos
Tax Reform and International Tax Norm Transmission – Case Study of Brazil: Value-added taxes
Por Admin Sacha Calmon
21 de novembro de 2010
The influence from International Organizations on the Brazilian tax system has been noticed in different fields, with varying intensities through the times, be it through individual income or corporate taxes, or be it through the so-called “indirect” taxes on consumption. The growing globalization of the markets tends to multiply the interactions between governments, corporations and tax administration systems. In this context, it’s important to notice that value-added taxation showed extraordinary growth in the last 50 years. If in the 1960’s there were only ten countries that had it, including Brazil, in the XXI century that number was already 136, making it one of the most important sources of income for governments. Currently every one of the 30 OECD countries have implemented the value-added tax, except the US. These are the reasons that led us to set our focus on the valued-added taxation in Brazil. Thus, this article will address the importance of the VAT and the main external influences that led to its adoption in Brazil.