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Riflessioni della riforma fiscale sul finanziamento e l’equilibrio fiscale

Riflessioni della riforma fiscale sul finanziamento e l’equilibrio fiscale

Andréia Machado dos Santos / Cristiane Krüger

104,08 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
Materia
Gestión y técnicas de gestión
ISBN:
9786208970215
104,08 €
IVA incluido
Disponible

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Il libro analizza l’impatto della riforma fiscale brasiliana (CE n. 132/2023) sulla riscossione delle imposte e sull’equilibrio fiscale nei comuni del Rio Grande do Sul, sulla base delle percezioni dei contabili pubblici. Utilizzando come riferimento la teoria della diffusione dell’innovazione, lo studio rivela che, sebbene la riforma prometta modernizzazione e semplificazione fiscale, persistono preoccupazioni circa la sua complessità, la compatibilità con la realtà locale e la mancanza di sperimentazione. La metodologia ha previsto l’analisi di documenti e interviste semi-strutturate a commercialisti, le cui percezioni sono state categorizzate secondo gli attributi della teoria di Rogers. I risultati mostrano il timore di perdere l’autonomia fiscale comunale e indicano la necessità di un’attenta regolamentazione e di strategie di adattamento per garantire una transizione efficace ed equa.

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