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.
According to the Wex Legal Dictionary, federalism is a governmental system in which two levels of administration control the same piece of land. Federalism is prominent in the governing structures of many current countries, including the United States, India, Belgium and Brazil.