EVOLUTION OF THE TAX STRUCTURE

RECENT EXPERIENCES AND FUTURE TRENDS

Authors

  • Fernando Rezende Ipea

Keywords:

tax structure, tax revenue, tax adjustment

Abstract

Throughout history, tax systems have undergone profound changes to adjust to the evolution of the economy and society's demands for greater tax justice. In this process, old beliefs are being abandoned, causing modern tax systems to evolve towards a greater predominance of general taxes on consumption in the composition of tax revenue. This article analyzes the factors that have been driving the mentioned changes; highlights the acceleration of changes in the tax structure resulting from economic and financial globalization; comments on the proposals being analyzed in Congress to put Brazil on the route of international tax harmonization; and assesses future trends and the difficulties of promoting faster adjustments in federative democracies such as the Brazilian one.

Author Biography

Fernando Rezende, Ipea

Presidente do Instituto de Pesquisa Econômica Aplicada (IPEA).

Published

2022-10-04

How to Cite

Rezende, F. (2022). EVOLUTION OF THE TAX STRUCTURE: RECENT EXPERIENCES AND FUTURE TRENDS. Planejamento E Políticas Públicas, (13). Retrieved from //ipea.gov.br/ppp/index.php/PPP/article/view/133