As one may not take both itemized deductions and a standard deduction, taxpayers generally choose the deduction that results in the lesser amount of tax owed.
Brazil is a federal presidential constitutional republic, based on representative democracy. The federal government has three independent branches: executive, legislative, and judicial. Executive power is exercised by the executive branch, headed by the President, advised by a Cabinet.
(April 2015) Corruption in Brazil exists on all levels of society from the top echelons of political power (as seen in the MensalÃ£o Scandal and the Operation Car Wash and the Petrobras scandals) to the smallest municipalities.