Consumption tax in Brazil, digital economy and the VAT experience

  • Autor do post:
  • Categoria do post:Acadêmico

Por Gustavo da Gama

The purpose of my speech is to talk about the Brazilian experience of consumption taxation and show the connection with the international VAT experience, especially with regard to digital economy. Brazil is a nation state composed of 26 states, the Federal District and more than 5,000 municipalities.

Brazil has considerable experience in taxing consumption and one thing that is interesting to point out is that much of the debate concerning consumption tax in Brazil reflects today’s discussions surrounding VAT in other parts of the globe.

Clique aqui e leia na íntegra.