Mudanças no regime do icms: uma estimativa da perda fiscal decorrente da desoneração das exportações e impactos sobre a balança comerciar
Recently the Brazilian Congress passed a law exempting exports of basic and intermediate products from the mostimportant value added tax in the country — the ICMS — and allowing for the rebate ofthat tax payed on the purchase of capital goods and consumption goods indirectly used in the production...
Main Authors: | , |
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Format: | Article |
Language: | Portuguese |
Published: |
Universidade de São Paulo
1997-02-01
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Series: | Economia Aplicada |
Subjects: | |
Online Access: | https://www.revistas.usp.br/ecoa/article/view/217559 |