In the tax literature, the tax effort index for any country is usually measured by the ratio of the actual tax ratio to the predicted ratio. This reflects mainly the variance in the taxable capacity of a country. A high value of tax effort index indicates that a particular country is collecting...

There is a belief among Brazilians that the country pays too much tax and that this value does not return to society with the provision of good public services, that the state inefficiency coupled with corruption consumes the generated resources. However, the Brazilian society needs to fully...

The proposal is to discuss the dynamics of public debt and propose to carry out institutional changes in order to eliminate short-term logic dominant in the Brazilian financial market. The fall in real interest rates gave way to deepen recent changes in debt structure and eliminate the remaining...