Uma metodologia de estimação da carga tributária bruta brasileira em bases trimestrais

Abstract

This article presents a methodology for estimating quarterly figures for the Brazilian aggregate gross tax burden (and for some of its main components), details the practical problems one has to tackle when trying to implement it (as of April, 2008) and, finally, presents the estimates one obtains for the period beginning in the first quarter of 1995 and finishing in the fourth quarter of 2007.