There is no tax solution that applies anywhere in the world. This is the assessment of the tax consultant, professor and former Federal Revenue Secretary, Everardo Maciel, who participated, on September 15, 2016, in the 6th Edition of the Abes Software Conference, at the WTC in São Paulo, to discuss the challenges taxes in Brazil.
For Maciel, the first step for politicians involved in facing this challenge is to be aware of what tax reform is being sought, in a pragmatic and strategic way, reducing bureaucracy in processes and with gradual implementation.
Regarding the collection of VAT (value added tax), the expert commented that this topic is part of an agenda that remained in the last century and the country was late in this discussion. “Reform is always a hope that things will change for the better. However, often, with regard to taxes, changes can lead to an increase in the burden”, he pondered.
A tax system has its imperfections, but it must have efficiency, consistency, resilience and dynamism to accompany social and economic transformations.
Maciel revealed that the Brazilian constitution has the most articles on taxes in the world, leaving a system that is complex even more intricate and leading to the judicialization of issues. Result: more than 100 million cases on the subject circulating in the Brazilian judicial system.
In a didactic way, Maciel pointed out strategic issues of taxes in Brazil that depend on a constitutional amendment, supplementary law or ordinary law to be changed. Definition of the ICMS incidence field, single taxpayer registry, measures to end the fiscal war between states and municipalities are some of the issues that can be addressed in complementary laws. “The reduction in the number of rates and the accumulation of credits are matters that depend on a constitutional amendment”, he explained.
The agenda for a tax reform for the 21st century should, in the consultant's opinion, propose mechanisms to tax the digital economy, to contain the growth of public administration costs and reflect on the deep web and the bitcoins, means that make up the underground economy and represent new forms of tax evasion, among other aspects.
See more about ABES Software Conference 2016:
Panel debated public policies, labor market and internationalization – 09/16/2016
Initiatives collaborate with the management of the IT sector – 09/16/2016
Government as an inducer of the IT sector and innovation – 09/16/2016
Conference discusses IoT, security and software quality – 16/09/2016
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