This chapter is intended to provide an overview of the theme of the Brazilian Tax System, its complexity, dynamism, and sophistication, especially after the implementation of the Public Digital Bookkeeping System (SPED) and the need of the appropriate tax governance practice for the enterprises.
CITATION STYLE
de Oliveira Neto, A. M. (2017). The Complexity, Dynamism, and Technological Sophistication of the National Tax System (STN). In Accounting, Finance, Sustainability, Governance and Fraud (pp. 11–19). Springer Nature. https://doi.org/10.1007/978-981-10-2297-5_2
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