A Incidência Final dos Tributos Indiretos no Brasil: Estimativa Usando a Matriz de Insumo-Produto 2015

Rozane Bezerra de Siqueira, José Ricardo Bezerra Nogueira, Carlos Feitosa Luna

Taxes on goods and services account for about 45% of total tax revenue in Brazil. This tax collection results in a highly complex system, with several taxes, different tax bases, a…