O imposto de renda e os conceitos econômicos
DOI:
https://doi.org/10.11606/1980-535723n3mhsKeywords:
income tax, tax administrationAbstract
This paper proposes a simplified income tax, and argues that this proposal minimizes the compliance costs, dramatically reduces the universe of taxpayers and therefore the costs of tax administration.
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Copyright (c) 1993 Mario Henrique Simonsen
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