A aplicação de uma legislação tributaria simplificada e eficiente através da utilização de presupostos da ciência econômica e de experiências internacionais

Abstract

The application of a simplified and efficient tax legislation can help the Brazilian economic and fiscal situation by using international experiences with the theme, in order to discuss the benefits of experiences and results of tax legislation in other nations to study the subject based In comparative law is the purpose of this work. The development of this study will be through exploratory research. For the development of the present work a bibliographical research was used, this one was based on the collection of the material for a theoretical foundation and, later, a sorting and reading of what more interested to the subject. Due to the great importance of the tax system and tax legislation for the economic and social development of a nation, this study arose with the intention of presenting practical measures for the formation of tax legislation that is as efficient as possible, so that Highlighted economic theses and practical applications of his postulates in legislations of other countries seeking to find the best balance between theory and application in the real world.