Taxation, tax benefits and competition distortion in Brazil

This research addresses the relationship between taxation and competition in Brazil. As taxation influences decision on resource allocation by economic agents, the article will focus on two kinds of tax benefits: the Manaus Free Trade Zone and the fiscal. Established the way in which they can affec...

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Bibliographic Details
Main Authors: Vicente Bagnoli, Vivian Leinz, Marcos Vinícius Sales dos Santos
Format: Article
Language:English
Published: Universidade Presbiteriana Mackenzie 2023-08-01
Series:Revista Direito Mackenzie
Subjects:
Online Access:http://editorarevistas.mackenzie.br/index.php/rmd/article/view/16050