Tax System in the 1988 Constitution - Ives Gandra Martins

Overview

In his book "Tax System in the 1988 Constitution", Ives Gandra Martins provides a comprehensive analysis of the Brazilian tax system, focusing on the changes introduced by the 1988 Constitution. Martins argues that the new Constitution has created a more just and equitable tax system, one that is better able to meet the needs of the Brazilian people.

Key Features

• Comprehensive analysis of the Brazilian tax system: Martins provides a detailed overview of the Brazilian tax system, including its history, structure, and administration. He also discusses the various types of taxes that are levied in Brazil, as well as the rates and exemptions that apply to each type of tax.
• Focus on the changes introduced by the 1988 Constitution: Martins pays particular attention to the changes that were made to the Brazilian tax system by the 1988 Constitution. He discusses the reasons for these changes, as well as their impact on the tax system.
• Arguments for a more just and equitable tax system: Martins argues that the new Constitution has created a more just and equitable tax system. He provides evidence to support this claim, such as the fact that the new system is more progressive than the old system and that it provides more relief for low-income taxpayers.

Benefits of Reading This Book

• Gain a comprehensive understanding of the Brazilian tax system: This book provides a comprehensive overview of the Brazilian tax system, making it an essential resource for anyone who wants to understand how the system works.
• Learn about the changes introduced by the 1988 Constitution: This book discusses the changes that were made to the Brazilian tax system by the 1988 Constitution, providing valuable insights into the reasons for these changes and their impact on the system.
• Develop a better understanding of the arguments for a more just and equitable tax system: This book provides a well-reasoned argument for a more just and equitable tax system, supported by evidence from the Brazilian tax system.

Conclusion

"Tax System in the 1988 Constitution" is a valuable resource for anyone who wants to understand the Brazilian tax system. Martins provides a comprehensive analysis of the system, focusing on the changes introduced by the 1988 Constitution. He argues that the new Constitution has created a more just and equitable tax system, one that is better able to meet the needs of the Brazilian people.