The Future of VAT Assessment and Collection: Split Payment and the Brazilian Tax Reform

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Luciana Marques Vieira da Silva Oliveira, Flavio Rubinstein
DOI: 10.2139/ssrn.5996394
Cited by: 0

Fields of Study & Subjects

Taxation and Compliance Studies Taxation and Legal Issues Corporate Taxation and Avoidance

Publication details

Journal / source
SSRN Electronic Journal
Publication date
1 January 2026
Document type
Preprint