Tax reform in Brazil: PEC 233/2008

Brazilian government sent to the Congress a proposal of tax reform that should be voted in the beginning of this year. This reform proposes drastic changes in Brazil's Federal Constitution which contains most of the tax structure provisions. However, Brazil's constitutional system impose a few restrictions on changes in its structure. Therefore,. this research is to investigate if the proposal as presented would solve Brazil's tax system problems and analyze if the proposal comply with Brazil's constitutional law.

Mauro, R. 2009, "Tax reform in Brazil: PEC 233/2008". In: Portal Jurídico Investidura, Portal Jurídico Investidura, Brazil.