Lecture: The Brazilian legal and taxation system
Dr. Sarah Amarante de Mendonça Cohen
Tax Law professor at Escola Superior Dom Helder Camara and Faculdades Milton Campos (Brazil)
Visiting Scholar of the Cegla Center
Lecture
"The Brazilian legal and taxation system"
The lecture will focus on aspects of the Brazilian legal system, considered as part of the civil law branch (common to Latin America and most of Europe), giving attention to its main characteristics - organization of state powers, the Judiciary, the role of codification and precedent and judicial review. It will then focus on the main aspects of the taxation system: how the taxation system is structured; its complexity; which kind of taxation is most frequent (direct/indirect); its progressive and/or regressive characteristics; aspects of VAT and Income Tax; judicial decisions and legal interpretation.
