Projects for Tax Simplification


ETCO supports projects for reduce complexity and improve the balance of the tax system, favoring the increase of the taxpayer base and the reduction of the tax burden on companies.


  • Taxation Manual In The Financial Market, by Paulo Marcelo Oliveira Bento, Rafael Macedo Malheiro, Ramon Machado Castilho, Renato Reis Batiston, Renato Souza Coelho. Editora Sraiva, 2011.
    What taxes are levied on financial transactions? Does capital gain on fixed income funds be subject to income tax? Does the application term interfere with taxation? What is more interesting for the investor? Is there a difference between the taxation of individuals and legal entities? What credit operations does the IOF apply to? Is there a service tax levied on the intermediation made by securities brokers? These and other issues are addressed by the authors in this book, which also looks at regulatory acts issued by tax authorities.
  • Taxation and Tax Benefits in Foreign Trade, by Gilvan Brogini. Editora Ibpex, 2008.
    The tax burden is now a topic of great interest in foreign trade, as it represents a considerable part of the costs of companies, which can affect their competitiveness both in the domestic and foreign markets. In addition to dealing with taxes on the interpretations and exports of goods and services, this book specifically addresses the tax benefits that can be granted for these operations. And the best, with a simple language and in a didactic and organized way.
    Knowing these tax benefits allows you to improve the tax planning of companies that work with foreign trade and also find ways to minimize the effects of taxation. This can make a difference in an organization's performance. It is for this reason that this work is of fundamental importance for professionals and students who wish to have a successful performance in the area.
  • Indirect Taxation in Developing Economies, by John F. Due. Editora Perspectiva, 1974.
    Fiscal policy and development - A hot topic. What is the role of indirect taxation in developing economies? What is the relationship between income distribution and indirect taxation? What is the basic difference between direct and indirect taxation? John F. Due, Ph. D at the University of California and Professor of Economics at Illinos, proposes such themes through a detailed analysis of the three main forms of indirect taxation. The author, consultant and expert of several governments, using data obtained first hand on the Philippines, Venezuela, Honduras, El Salvador, Zambia and other countries of the British community in Africa, with studies on the United States and Canada, access to reports from the World Bank and abundant bibliography from the International Monetary Fund, performs responsible, objective work that will constitute itself for the Brazilian reader in a matter of vivid news.
  • Tax Research new series - Taxation in Mercosur - 2nd edition, by Ives Gandra da Silva Martins. Publisher Revista dos Tribunais, 1997.
    Starting from four questions formulated on the tax aspects provided for in the Treaty of Asunción, several authors discuss the proposed theme, in order to present the most diverse understandings on the matter. Work that arises from the work for the XXII National Symposium on Tax Law, carried out by the University Extension Center, addresses, in depth, issues arising from the need to make the various national laws compatible with a supranational legislative complex. This edition has an introductory study by Edison Fernandes, a recognized expert in the field, because, although the proposed questions remain without a satisfactory and definitive solution, therefore, the timeliness of the works is preserved, complementation was necessary, aiming at a vision comprehensive view of Mercosur's legal profile.
  • Globalization, Regionalization and Taxation: the New World Matrix, by Alberto Nogueira. Editora Renovar, 2000.
    In this work, taxation is analyzed in an integrative and harmonious way with the current waves of globalization and regionalization. Due to its interdisciplinary nature, this work is aimed at lawyers and other legal operators, students and professors, especially those who work in the area of ​​Legal and Social Sciences and, more especially, those interested in the infinite world of taxation.
  • Internet Taxation, by Ives Gandra da Silva Martins. Publisher Revista dos Tribunais, 2001.
    The following questions were asked to employees: 1) What is the meaning of the expression “communication service” contained in article 155, item II, of the FC? Can it be applied to an internet access provider for tax purposes by ICMS? 2) Is the purchase of software by download, between a user in Brazil and a website abroad, subject to ICMS tax and Import Tax? 3) Can the Brazilian tax authority request taxpayer data from the Internet access provider, without prejudice to Article 5, item XII, of the Constitution? 4) Does journalistic and editorial communication, via the Internet, enjoy the tax immunity of article 150, item VI, letter d, of the CF? The results of the works were compiled in the present work.
  • Taxation in the Globalized Economy, by several authors. Editora Form Três, 1999.
    Taxation in the globalized economy (debate on principles and a proposal for tax reform). Realization of the union of fiscal agents of income of the State of São Paulo.
  • Taxation in Brazil and the Single Tax, Marcos Cintra. Makron Books Publisher, 1994.
    Taxation in Brazil and the Single Tax. This tax revolution would eliminate all tax bookkeeping and end the requirements for declaring assets, issuing invoices, filling out guides and forms. The single tax would have automatic and unbureaucratic collection, directly in the banking system, ending the inspection of companies and individuals.
  • Taxation of the Third Sector in Brazil, by Leandro Marins de Souza. Dialectical publisher, 2004.
    After dealing with historical-constitutional aspects of the Third Sector, the author takes care of several legal matters related to the theme, including the forms that can be adopted by the entities belonging to him, especially developing his tax regime.
  • Taxation of Brazilian and International Trade, by Alfa Oumar Diallo. Editora Método, 2001
    The work of Prof. Alfa Oumar Diallo complies with such scientific programs, maintaining a unity of method in the presentation of legal matters, while respecting their respective practical application. Built on this proposal, the book is divided into three well-defined parts. A first, in which he analyzes the National Tax System and customs taxes. The second, aimed at studying revenue renunciation regimes in favor of foreign trade, appreciating the various techniques used: exemptions, incentives, drawback etc.