Legislações tributárias do Brasil, Alemanha, China e Rússia: similaridades e diferenças

Abstract

This study aimed to compare fiscal and tax legislation policies of: Brazil, Germany, China and Russia by addressing their similarities and differences. Several are the factors that influence the creation and development of tax laws, belonging to each country, including economic and social factors. The search for such similarities and differences was motivated by the necessity of evidencing of the aspects related to the way in which the countries were object of this study, dealing with the existing taxes on your tax system as a way to foster economic development in their territory, either through the establishment of special regimes or the exemption of their tax burden. It is concluded that there are both similarities as well as differences between systems and studied law. Among them as similar aspects cites the presence of tax codes, the existence of special regimes among others. How different aspects were the characteristics inherent in the tax codes, Brazil and Russia have all aspects related to taxation, the Germany in its tax code makes mention only the competence related to each tribute and China does not have in its structure a legislative tax code. It was noticed that the differences are based mainly on the cultural aspects of each of these countries.