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It is a tax where the rate decreases as the amounts on which it is charged are higher….Read more

It is a tax that only applies to specific products. In the current tax system, taxes on alcoholic beverages, tobacco, perfumes/cosmetics, and cars (automobiles), among others, are selective, as they have different rates. Actually, in the current Brazilian tax system, tax selectivity has basically become a rule, rather than an exception….Read more

Direct or indirect reduction or elimination of the corresponding tax burden, resulting from a specific law or rule….Read more

It is a tax/tariff that, in the ensuing stage of the production and/or sales processes, is not added to the same tax/tariff paid/collected in the previous stage. Examples: IPI and ICMS….Read more

It is a tax where the rate increases as the amounts on which it is charged are higher. An example of this is the Income Tax Table – Individuals, whose rate varies from 15 to 27.5%, depending on income….Read more

It is one where the rate is constant (equal / uniform / fixed) and its result only increases as the value on which it is imposed increases. It is an unchanged tax rate, regardless of the taxable amount or the tax base….Read more

In general, it is a tax paid directly to the government, collected without intermediation to consumers or a firm. Direct taxation is generally declarative, which is established either by the individual or by third parties on their behalf in the event of tax withholding….Read more

Same as Cumulative Tax….Read more

It is a tax not listed in the invoice, whose value, included in the final price of the product, is passed on to the consumer. Example: direct tax paid on the phone or electricity bill, becomes an indirect tax when it affects the final price of the product….Read more

It is a tariff (tax, fee, Improvement and Parafiscal Contributions, fiscal charges/tariffs, etc.) that, to be paid and/or collected to Tax Authorities, depends on the will or measures (filling out declaration, form, voucher (DARF), payment slip etc.) by the Taxpayer or the person responsible for payment, such as IPI, ICMS, ISS, IPTU, ITR, IR, INSS,…Read more