Author details

country was considerably lower than the OECD average and behind countries that adopt a federal system such as Germany, Canada, USA and Switzerland. The comparison with OECD countries is justified for two reasons: first, the total tax burden of Brazil is compatible with the average of this group [3] and second, the Brazilian government has recently applied to the

Figure 8. Local governments' participation in the National Tax Burden (% of the total), 2014.

This study sought to introduce, concisely and with different approaches, local governments' tax burden in Brazil. Based on the analysis of official statistics, backed up by the previous

OECD for membership.

258 Taxes and Taxation Trends

6. Final considerations

Angela Penalva dos Santos<sup>1</sup> and Kleber Pacheco de Castro<sup>2</sup> \*

\*Address all correspondence to: kleberpcastro@gmail.com

