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.
The Federal Senate of Brazil was established as the Senate of the Empire by the Constitution of 1824, first enacted after the Declaration of Independence. Following independence, in 1822, Emperor Pedro I ordered the convocation of a National Assembly to draft the country's first Constitution.