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.
In this period, Brazil came back to the two party political system. With the return of democracy, in 1986, and the establishment of the 1988 Constitution, the multiparty political system was set back and several parties were founded.