2026年01月01日更新-【IMF】巴西增值税改革:确保收入中性-2025.12.pdfVIP

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2026年01月01日更新-【IMF】巴西增值税改革:确保收入中性-2025.12.pdf

Brazil’sVATReform:

EnsuringRevenue

Neutrality

AnaCebreiro,GuilhermeDalPizzol,ChristinaKolerus,Pablo

Moreira,andMiguelPecho

WP/25/266

IMFWorkingPapersdescriberesearchin

progressbytheauthorsandarepublishedto

elicitcommentsandtoencouragedebate.

TheviewsexpressedinIMFWorkingPapersare

thoseoftheauthorsanddonotnecessarily

representtheviewsoftheIMF,itsExecutiveBoard,

orIMFmanagement,theBrazilianFederalRevenue

AuthorityortheMinistryofFinanceofBrazil.

2025

DEC

©2025InternationalMonetaryFund

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