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Brazil
This report provides an assessment of fiscal transparency practices in Brazil. The authorities have completed the fiscal transparency questionnaire prepared by the IMF staff. The assessment has two parts that are discussed in this study. In the first part, descriptions of practice, prepared by the IMF staff on the basis of the questionnaire response and additional information provided by the authorities are discussed. In the second part, an IMF staff commentary on fiscal transparency in Brazil is presented. Brazil uses very comprehensive fiscal definitions.
Ambition, Federalism, and Legislative Politics in Brazil
Ambition theory suggests that scholars can understand a good deal about politics by exploring politicians' career goals. In the USA, an enormous literature explains congressional politics by assuming that politicians primarily desire to win re-election. In contrast, although Brazil's institutions appear to encourage incumbency, politicians do not seek to build a career within the legislature. Instead, political ambition focuses on the subnational level. Even while serving in the legislature, Brazilian legislators act strategically to further their future extra-legislative careers by serving as 'ambassadors' of subnational governments. Brazil's federal institutions also affect politicians' electoral prospects and career goals, heightening the importance of subnational interests in the lower chamber of the national legislature. Together, ambition and federalism help explain important dynamics of executive-legislative relations in Brazil. This book's rational-choice institutionalist perspective contributes to the literature on the importance of federalism and subnational politics to understanding national-level politics around the world.
Broadband In Brazil
The Internet has been a reality in Brazil for more than 20 years. Its growth has been encouraged by the government, by large telecom companies, and by small and medium Internet service providers, as well as by rapidly increasing demand. The achievements to date are clear, but almost half the population is still not participating in the digital world. Furthermore, the cost of broadband is still high and its quality should be improved so that it will be possible to take advantage of all the benefits it can bring, whether related to health, education, or even the exercise of political rights. It is necessary, therefore that the Brazilian Internet be fast, reliable, and accessible. This book brings together 23 specialists in various areas related to broadband, specialists who wanted to discuss Brazil’s public policies and regulations as well as the progress and challenges related to expanding access to broadband Internet service. The 16 chapters also address the evolution of the country’s broadband infrastructure, including experiences of entrepreneurship and public-private partnerships. This debate is fundamental for Brazil’s technological, economic and social progress.
Inequality and Economic Development in Brazil
What makes Brazil so unequal? This title looks at this question and shows how inequalities weaken Brazil's economic development and what are the best policy options to reduce this inequity.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Brazil 2018 (Second Round) Peer Review Report on the Exchange of Information on Request
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Brazil.
Marketing in Brazil
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Tax Residence in Brazil
Unlocking the complexities of individual tax residence is crucial for navigating both domestic and international income taxation. However, Brazil's current tax residence rules have fallen behind the pace of technological advancements and cultural shifts over the past century, leading to significant uncertainties. This analysis not only highlights these challenges but also presents a strategic proposal to modernize Brazil's tax legislation. By enhancing clarity and fairness, the updated rules will simplify compliance and reduce administrative burdens, ultimately fostering a more efficient tax system. Discover how this initiative aims to transform the landscape of individual tax residence in Brazil for a more equitable and streamlined approach.
発展途上国の統計資料目錄
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