An overview on Brazilian Tax Species

 

§72.

 

Conclusion on the spirit of taxation

 

Observing all these tax species we can conclude that, be a taxation on property or revenue, be a taxation on the circulation of goods, whatever will be the fact charged by the State, every tax shall have a calculation basis as well as a percentage, a rate, charged on this basis. The calculation basis can be very large with a little rate, or the calculation basis can be minor and the rate be very high. So it is always necessary to look these two aspects as a whole. Other conclusion possible to be made as general rule is that the taxed fact shows what is important to that State, e.g., Brazil is a country in which the Contributions to the Social Security System constitute one of the highest tax burdens. And this contribution is an obligation, not an option. So the question is: why the Brazilianís State do not trust in the citizens to take care of their own money for their future? Is this good for the economical environment? Or only a way to keep the State with money in the pocket, considering the low quality of the public services?

 

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CONTACT for legal advice

 

Rafael De Conti, Rafael Augusto De Conti, Brazilian Tax Lawyer, Lawyer in Brazil