Reforma tributária: imposto único vantagens, desvantagens e suas dificuldades

Abstract

The single tax emerged in Brazil through economist Marcos Cintra, in order to ease the Brazilian tax burden. The project foresaw the unification of all declaratory taxes in the country, through a tax reform, which has been discussed since the 1990s. The objective of this article is to demonstrate the economist's proposal and what would be its positive and negative impacts in Brazil. , how the process is done and how much and why this is difficult to happen in the current political scenario.