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.
Article 2 of Brazil's Constitution defined the roles of both the Emperor and the Assembleia Geral (General Assembly or Parliament), which in 1824 was composed of 50 senators and 102 general deputies, as the nation's representatives.