documento electrónico

Inglés

Informe de Asistencia Técnica

2015

64 p

This report was prepared by the consultant Byron Vásconez under the supervision of Miguel Pecho, CIAT’s Director of Tax Studies, and Silas Santiago, Executive Secretary of the Steering Committee of Brazil’s SimplesNacional tax system. The report was made possible thanks to the valuable support of the Inter-American Center of Tax Administrations (CIAT) and the Brazilian Federal Revenue Service (Receita Federal do Brasil, RFB), especially the Executive Secretariat of the Steering Committee of the Simples Nacional.

1. General aspects of Brazil’s tax system. 2. Tax transaction costs in Brazil.