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 has held three national referendums in its history. In the first, held on January 6, 1963, the people voted for the re-establishment of the presidential system of government (82% of valid ballots), which had been modified by a constitutional amendment in 1961.