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巴西是陷入中等收入陷阱最典型的拉美国家之一。汲取巴西税收制度和政策方面的教训,对我国实施高效率的税制改革、助力我国顺利跨越中等收入陷阱具有重要意义。本文深入分析了巴西进入中等收入阶段以来的税收制度和政策,阐明了巴西在税收制度和政策方面存在的严重缺陷以及近期税制改革取得的进展,最后得出了一些可资我国借鉴的经验和教训,并提出了相关建议。
Brazil is one of the most typical Latin American countries caught in the middle-income trap. Drawing lessons from the tax system and policies in Brazil, it is of great significance to implement an efficient tax reform in our country and help our country to smoothly cross the middle-income trap. This article analyzes in depth the tax system and policy since Brazil entered the middle income stage, clarifies Brazil’s serious defects in the tax system and policies, and the progress made in the recent tax reform. At last, it draws some experiences and lessons that our country can learn from. , And put forward relevant suggestions.