LOGOS GEOPOLITICAL INSTITUTE
contact@geopolitical-institute.com.br
Brazil, São Paulo/SP – February 28, 2024
ABSTRACT
Taxes are always controversial. On one side the population wants to pay as little as possible, on the other the State wants to increase its revenue. A middle ground is expected, but this has not yet been found. The lack of measures on how to tax and where to tax is seen with suspicion and felt as an injustice by the population. In this study, we present some improved options regarding Single Taxation. Taxation at the source of production and consumption is fair and coherent and, when well-designed, reduces the exceptions that are so common in this modality. We consider the Laffer curve and the constancy of the way of taxing to guarantee a better, more cohesive, and leaner tax project and this is the focus of our study, a single tax project that is constant and reduced in terms of exceptions.
Keywords: Single Tax; Simplified Taxation; Collection; European VAT; Federal government
