Net product taxes (% GDP)Net product taxes (net indirect taxes) are the sum of product taxes less subsidies. Product taxes are taxes payable by producers related to the production, sale, purchase or use of goods and services. Subsidies are current account subsidies provided by the government to private enterprises and unincorporated public enterprises. Brazil's tax burden increased from 29% of GDP in 1998 to 35% in 2004, reducing public investment from 1.1% to 0.5% of GDP between 1988 and 2004. As a result, it is assumed that the higher the The level of tax pressure is higher, the greater the negative effect. impact of growth in Brazil. Government consumption expenditure (% GDP) Government final consumption expenditure (formerly general government consumption) includes all current government expenditures for the purchase of goods and services (including compensation of employees). It also includes most spending on national defense and security, but excludes government military spending which is part of government capital formation. (World Bank) The GEC naturally plays an important role in contributing to economic growth and is assumed to share a positive relationship with growth. Agriculture, value added (% of GDP) Agriculture includes forestry, hunting and fishing, as well as the cultivation of plant and animal products. Value added is the net production of a sector after adding all production and subtracting intermediate inputs. It is calculated without deducting the depreciation of manufactured assets or the depletion and degradation of natural resources. Brazilian agriculture is well diversified and the country is largely self-sufficient in food. Brazil is a net exporter of agricultural and food products that...... middle of document ......Results and findingsThis section presents the results and explanation of the 4 regressions. To determine whether the results are consistent with economic theories, two specific regressions will be fitted based on growth theories and previous empirical results. Possible explanations will be provided for unexpected or insignificant results. The models adopt a general to specific concept to understand the quality and efficiency of the Brazilian economy through established growth theories.4.1: Regression 1The first regression consists of a general model where all variables are taken into consideration to distinguish the synergy of each tax and non-tax effect on growth. Since CME is highly correlated with urbanization (URB) and its impact on the economy is slow, it is a year behind..