Consumption taxation
1 articles available
Melina Rocha (Fundação Getúlio Vargas), Ana Carolina Monguilod (Insper; Associação Brasileira de Direito Financeiro)
August 28, 2020
Since the promulgation of its 1988 Constitution, Brazil has been trying to implement a national VAT. Over the past 30 years, the opposing interests of States and the Federal Government have caused at…