Brazil is a bit different. Your taxes are usually deducted automatically, but every year it is mandatory that you do an 'earnings declaration', in which you also declare spendings for things that the State should provide according to the Consitution (like education, or health), or things it allows you to get tax back for (some donations for instance).
The problem is the brazilian government is now going to disallow paper declarations - all declarations will *have* to be submitted through the Internet, and the only (official) way of doing so is using a software _they_ provide, that is not Free Software.
Thankfully, Alexandre Oliva has been championing a campaign to make the government aware of how stupid it is that they are not releasing the software as Free Software. Worth reading: http://www.fsfla.org/svnwiki/anuncio/2010-03-IRPF-Livre-2010.en
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