Legal Profile for Luís Eduardo Schoueri – Lacaz Martins Halembeck Pereira Neto Gurevich & Schoueri Advogados from Who’s Who Legal. He obtained his doctors’ and free professor’s degree at the University of São Paulo, Brazil. He also has a master’s degree in law from the University of Munich, . Luis Eduardo Schoueri is the author of Direito Tributário ( avg rating, 0 ratings, 0 reviews, published ), Preços de Transferência no Direito Trib.
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In the fast-paced economic environment of the 21st century, many taxation regimes have strayed from the underlying principles of effective taxation policy. Now, more than ever, it is essential for governments across the globe to build policy around taxation foundations established to promote economic growth and stability.
The argument for the importance of tax revenue in an economy has been well established since the 18 th century. Tax revenue emerged as a key pillar in the economic development of countries and as a significant source of wealth for governments.
Introduction to Brasilian Tax Law
Adam Smith in his masterpiece, The Wealth of Nationsoutlines four underlying principles for the effective administration of a tax regime. These principles referred to as the canons of taxation, have been expanded upon since their advent.
Two of the key underlying principles worth noting are convenience and simplicity. According to these principles, the imposition of a tax should be structured to mitigate inconvenience to the taxpayer. A good taxation policy should ensure taxes are collected only after the relevant revenue earning activity has occurred, for example.
Furthermore, taxes should be uncomplicated in their design. They should be easily schouedi by taxpayers in order to both protect taxpayers against unfair treatment by tax authorities and to discourage tax evasion.
Back to Basics: The future of tax regimes – IE Law Hub
Currently, trade and business practices are evolving at a frenetic pace primarily due to advancements in technology. Globally, these changes have resulted in more complex tax compliance requirements for businesses, a clear deviation from the underlying principles for the effective administration of a tax regime.
This complexity in taxation policy has increasingly led to inefficiencies in trade, specifically in developing and emerging economies; it is costly for businesses and is an overall inhibitor to economic development. A fair example of this argument can be seen in Brazil.
There is current political goodwill towards a tax reform agenda that aims to return to the basic principles of taxation. On a global scale, it is evident that there has been a steady increase in trade in the past decade, particularly in developing economies.
These economies have experienced significant growth, seeing an increase from less than 1. It is imperative for tax authorities around the world to understand the overarching objective of a tax regime, which is to promote sustainable economic eduaedo.
Aligning the formulation of tax policies with the underlying principles of taxation will ensure this objective is met. We use both our own and third-party cookies to enhance our services and to offer you the content that most suits your preferences by analysing your browsing habits.
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