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.
Romania\\'s government system is a semi-presidential system formed by the President, Prime Minister, and several Ministries.