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Lemgruber Viol, Andréa

Works: 7 works in 15 publications in 2 languages and 276 library holdings
Roles: Author
Classifications: HC59.15, 330.9469
Publication Timeline
Publications about Andréa Lemgruber Viol
Publications by Andréa Lemgruber Viol
Most widely held works by Andréa Lemgruber Viol
Portugal, selected issues by Keiko Honjo( Book )
6 editions published in 2007 in English and held by 4 libraries worldwide
Tributação da renda no Brasil pós-real ( Book )
1 edition published in 2001 in Portuguese and held by 4 libraries worldwide
CPMF : mitos e verdades sob as óticas econômica e administrativa ( Book )
1 edition published in 2001 in Portuguese and held by 4 libraries worldwide
A progressividade no consumo : tributação cumulativa e sobre o valor agregado ( Book )
1 edition published in 2002 in Portuguese and held by 2 libraries worldwide
Understanding revenue administration : an initial data analysis using the revenue administration fiscal information tool by Andréa Lemgruber Viol( Book )
2 editions published in 2015 in English and held by 1 library worldwide
Tax expenditure budgets concepts and challenges for implementation by Luiz Arruda Villela( Book )
2 editions published in 2010 in English and held by 1 library worldwide
Tax expenditures are generally defined as those government expenditures carried out through tax legislation, regulations, and practices that reduce or defer taxes for some taxpayers. There is a general concern that the tax expenditures negatively affect the budget and tax policies, which in turn affect the transparency, efficiency, and equality of the fiscal systems. Many countries in Latin American and a few in the Caribbean already estimate their tax expenditures; but in many cases they do so without adopting a consistent methodology that allows for adequate comparisons or that even evaluates their effectiveness. This working paper discusses the conceptual aspects of tax expenditures, the main challenges to assess them, and the general procedures adopted in the OECD countries and Latin America and the Caribbean to calculate, present, and approve them
Revenue administration administering revenues from natural resources : a short primer by Andréa Lemgruber Viol( file )
1 edition published in 2014 in English and held by 0 libraries worldwide
"Many developing countries have significant natural resource endowments, presenting a remarkable opportunity to boost long-term growth. However, this opportunity comes with enormous challenges. To maximize social and economic benefits, strong governance and institutional capacity are essential. Effective and transparent tax administration is crucial for properly managing revenues from natural resources so the country may benefit economically and socially from its natural resources. Revenue Administration describes the challenges that developing countries face and presents good practices to help build countries' long-term institutional capacity"--Abstract
Alternative Names
Lemgruber, Andrea
Viol, Andréa Lemgruber
English (11)
Portuguese (3)
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