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.
Brazil's twenty-six states and the Federal District (Distrito Federal) are divided conventionally into five regions--North (Norte), Northeast, Southeast (Sudeste), South, and Center-West (see fig. 4). In 1996 there were 5,581 municipalities (munic pios), which have municipal governments.