The Added Value Tax: Historic and Possibility of Implementation in Brazil
DOI:
https://doi.org/10.37497/sdgs.v9i1.82Keywords:
Value Added Tax, Tax reform, Tax justice, Brazilian LawAbstract
The purpose of this article is to discuss the relevance of implementing the value added tax (VAT) in the national scenario, based on the history of such taxation in other States. The methodology used is the literary hermeneutic study, through the analysis of books, judicial and administrative decisions, scientific articles and news. Regarding the relevance of the present study, it is clear that the tax reformulation in Brazil is essential to contain fraud, in addition to contributing to the necessary efficiency in the collection of fees. Thus, it is possible to obtain as one of the main results the pertinence of implementing the value added tax in Brazil. Based on the lessons of Waldemir Luis Quadros, it was possible to enter into the theoretical implications relevant to this discussion and outline the possible benefits to the Brazilian tax system.Downloads
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