Brazil Tax Expenditure Rationalization Within Broader Tax Reform
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Brazil Tax Expenditure Rationalization Within Broader Tax Reform
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Author : Maria Delgado Coelho
language : en
Publisher: International Monetary Fund
Release Date : 2021-09-24
Brazil Tax Expenditure Rationalization Within Broader Tax Reform written by Maria Delgado Coelho and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-24 with Business & Economics categories.
The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.
Brazil 2021 Article Iv Consultation Press Release Staff Report And Statement By The Executive Director For Brazil
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Author : International Monetary
language : en
Publisher: International Monetary Fund
Release Date : 2021-09-22
Brazil 2021 Article Iv Consultation Press Release Staff Report And Statement By The Executive Director For Brazil written by International Monetary and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-22 with Business & Economics categories.
Economic performance has been much better than expected, in part due to the authorities’ forceful policy response. Nevertheless, Brazil’s long-standing challenges of low growth, high debt, and elevated levels of poverty and inequality have been exacerbated by the pandemic. Tragically, more than 550,000 Brazilians have died from COVID-19.
Brazil
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Author : International Monetary Fund. Western Hemisphere Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2023-07-31
Brazil written by International Monetary Fund. Western Hemisphere Dept. and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-07-31 with Business & Economics categories.
Brazil: Selected Issues
Tax Expenditure Reporting And Its Use In Fiscal Management
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Author : International Monetary Fund. Fiscal Affairs Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2019-03-27
Tax Expenditure Reporting And Its Use In Fiscal Management written by International Monetary Fund. Fiscal Affairs Dept. and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-27 with Business & Economics categories.
This note aims to inform governments on how to account for tax expenditures and use that information in fiscal management. The emphasis is on developing and emerging market economies, where the use of such accounts is in its infancy because of data constraints, insufficient human and financial resources, and weak fiscal institutions. Most developing economies, more-over, do not have tax policy units in their Ministry of Finance to provide analytical support to the govern¬ment and legislature that integrates all revenue policy aspects. As a result, the tax policy framework can be fragmented: line ministries compete in the provision of sectoral tax incentives, but do not report on their cost. The note is organized as follows. The second section outlines the role that tax expenditure measurement and reporting can play in fiscal management. The third section provides a step-by-step approach on how tax expenditure accounts can be built, with emphasis on data, methods and models, and institutional requirements. The section is concerned primarily with the direct cost of tax expenditures—that is, the revenue forgone because of them. It does not deal with their indirect costs, which could include economic efficiency losses and additional tax administration resources, and it does not address assessment of the benefits of tax expenditures. The fourth summarizes the current sta¬tus of tax expenditure reporting in developing econo¬mies, with some reference to advanced economies. The last section concludes.
Fiscal Policy And Long Term Growth
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2015-04-20
Fiscal Policy And Long Term Growth written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-04-20 with Business & Economics categories.
This paper explores how fiscal policy can affect medium- to long-term growth. It identifies the main channels through which fiscal policy can influence growth and distills practical lessons for policymakers. The particular mix of policy measures, however, will depend on country-specific conditions, capacities, and preferences. The paper draws on the Fund’s extensive technical assistance on fiscal reforms as well as several analytical studies, including a novel approach for country studies, a statistical analysis of growth accelerations following fiscal reforms, and simulations of an endogenous growth model.
Para N O Esquecer Pol Ticas P Blicas Que Empobrecem O Brasil
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Author : Marcos Mendes (org.)
language : pt-BR
Publisher: Editora Autografia
Release Date : 2022-04-29
Para N O Esquecer Pol Ticas P Blicas Que Empobrecem O Brasil written by Marcos Mendes (org.) and has been published by Editora Autografia this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-04-29 with Political Science categories.
Este livro é um registro histórico de políticas públicas implementadas no Brasil desde o início do século e que tiveram resultados ruins. Aprender com os erros e evitar sua repetição é fundamental para progredir. Por trás de cada política pública fracassada identificam-se causas como o viés eleitoral de curto prazo, a mobilização de grupos de pressão para obter ganhos privados e socializar custos, erros de diagnóstico, tentativas de corrigir uma distorção criando-se outra distorção e a fragmentação do processo político e decisório. O livro é composto por 25 capítulos, escritos por 33 autores, entre acadêmicos, técnicos de governo e profissionais da área privada. Cada capítulo analisa uma política pública específica nas áreas de política fiscal, política monetária e creditícia, previdência e assistência social, energia, empresas estatais, educação e integração da economia brasileira com o exterior.
Transparency In Government Operations
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Author : Mr.J. D. Craig
language : en
Publisher: International Monetary Fund
Release Date : 1998-02-03
Transparency In Government Operations written by Mr.J. D. Craig and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-02-03 with Business & Economics categories.
Transparency in government operations is widely regarded as an important precondition for macroeconomic fiscal sustainability, good governance, and overall fiscal rectitude. Notably, the Interim Committee, at its April and September 1996 meetings, stressed the need for greater fiscal transparency. Prompted by these concerns, this paper represents a first attempt to address many of the aspects of transparency in government operations. It provides an overview of major issues in fiscal transparency and examines the IMF's role in promoting transparency in government operations.
Rethinking Subnational Taxes
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Author : Mr.Richard Miller Bird
language : en
Publisher: International Monetary Fund
Release Date : 1999-12-01
Rethinking Subnational Taxes written by Mr.Richard Miller Bird and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-12-01 with Business & Economics categories.
The assignment of revenues in most developing and transitional countries to the central government has arguably facilitated irresponsible behavior by some subnational governments. One way to relieve this problem is to strengthen subnational tax regimes. The paper proposes two approaches to accomplish such strengthening in developing countries. The first—most applicable to large countries with important regional governments—is to establish subnational value-added taxes (VATs); the second is to replace the various unsatisfactory state and local taxes imposed on business by a low-rate value-added tax levied on the basis of income (production, origin) rather than consumption (destination).
Case Studies In Tax Revenue Mobilization In Low Income Countries
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Author : Mr.Bernardin Akitoby
language : en
Publisher: International Monetary Fund
Release Date : 2019-05-14
Case Studies In Tax Revenue Mobilization In Low Income Countries written by Mr.Bernardin Akitoby and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-05-14 with Business & Economics categories.
How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs? We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Maldives, Mauritania, Rwanda, Senegal, and Uganda). Three lessons stand out, although reforms must be tailored to individual circumstances: (i) Tax reforms require first and foremost political commitment and buy-in from key stakeholders; (ii) Countries that pursue both revenue administration and tax policy reforms tend to see much larger and persistent gains; and (iii) A successful strategy often starts with fiscal reform measures with immediate effect to build momentum. These can include: simplifying the tax system; curbing exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through strengthening taxpayer segmentation (often beginning with strengthening the Large Taxpayers Office). A comprehensive reform strategy (e.g., a medium-term revenue strategy) can help to properly sequence reform measures and facilitate their implementation.
Taxation Responsiveness And Accountability In Sub Saharan Africa
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Author : Wilson Prichard
language : en
Publisher: Cambridge University Press
Release Date : 2015-09-11
Taxation Responsiveness And Accountability In Sub Saharan Africa written by Wilson Prichard and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-09-11 with Business & Economics categories.
This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.