*By Ary Silveira Bueno
There is a consensus that a Tax Reform is an emergency, so that Brazil can leave behind, even if it takes up to a decade, the chaotic STN – National Tax System.
However, it concerns agents from the four helices: academies, companies, governments and society through their entities, regarding the way in which it has been conducted and “negotiated”, that is, without all the apparent and indispensable care, essential for the its effective and widespread success, given an inopportune rush.
Let us remember that with the Real Plan, it was possible for Brazilians to get rid of hyperinflation, keeping it at “civilized” levels since 1994. We must also get rid of the Brazilian tax chaos, but in a fair way, with the practice of tax equity, which we do not have in Brazil.
During a recent visit to INSPER, on 18/8, the president of the Senate said, according to Portal JOTA:
“The great challenge of tax reform will be to strike a balance between the interests of the population and the State – on the one hand, the people do not want an increase in the tax burden, on the other, the government does not want to lose revenue.”
I understand that these are not two distinct interests, but only the interests of the population, that is, the Brazilian State must fulfill what is the desire of Society and the National Congress is the power that represents it, in compliance with CF/88.
GOVERNOR OF GOIÁS CRITICIZES THE FORM OF THE ONGOING REFORM
In interview on 8/23, Ronaldo Caiado criticizes the tax reform:
“No one knows what the rate will be” and, according to him, the administrative reform should be voted on first.
In my opinion, the Governor's vision makes perfect sense. I ask:
It makes sense to admit that we must first define which country we want (a country/state project and not a government project), and then seek resources via tax reform to finance it and not before collecting taxes close to 40% of GDP, something around of R$ 2 trillion and 500 billion/year, and only after that would an attempt be made to end privileges, the mismanagement of public resources, tax evasion, smuggling, piracy, the reduction of brutal social injustice, all of which have reigned for decades? Yes or no?
In another interview, on 25/8, the highlight was the creation of the federative council, which according to Caiado, violates the autonomy of the states.
TAX REGRESSIVITY OF THE TAX ON INTER VIVOS TRANSMISSION OF REAL ESTATE (ITBI) – THE SANTO ANDRÉ CASE – SP.
In October 2011 I wrote a scientific article about the regressivity of ITBI. It is a small example of how broad and significant tax regressivity is in Brazil.
The ongoing tax reform will fortunately be able to minimize part of this social injustice, caused by existing regressiveness.
In content From the Federal Chamber we extract:
“Among the main problems cited by economist Fernando Gomes is tax regressivity, which translates into the proportional charging of more taxes on those who earn less, according to the current logic of taxing consumption more than income and assets”.
TAX PLANNING, GETTING AHEAD OF THE EFFECTS OF TAX REFORM
Tax specialists have been closely monitoring and are already working on legal solutions to minimize the possible negative impacts on individuals and companies, concerned about a possible increase in taxes, especially for the services segment in general.
We have found that people have chosen to anticipate and make donations of goods and rights, to children, grandchildren and even great-grandchildren, aiming at possible effects of increasing taxes, such as: ITBI, ITCMD, for inheritance, on large fortunes, on dividends and others .
This is already evident in the market. At ASPR (31 years old on 01/09/23), we have carried out work to meet demands of this nature.
THE TAX REFORM OF INFORMATION TECHNOLOGY – FOR APPROPRIATE TREATMENT OF A STRATEGIC SECTOR.
By Aristotle Moreira Filho, Researcher at Think Tank ABES
In published article on 8/25, the author brings in the introduction:
“The consumption tax reform is headed for deliberation in the Federal Senate and is hailed by many in our country as a turning point towards a tax system with greater efficiency and rationality. Eliminating the cumulative nature of indirect taxes is a legitimate objective, long defended by experts and sought after by the industry. However, its implementation loses its purpose when it is accompanied by a tax burden on processes and segments that are central to the development of the Brazilian economy. It is necessary to align PEC nº 45/2019 with the strategic interests of the Brazilian productive system, which, under the paradigm of the knowledge-based economy, means providing adequate treatment to the segments that will ensure the economic dynamism and expansion of technological capacity desired by the economy and by Brazilian society.”
CONCLUSION
How good it would be if at least a larger part of society realized the extreme relevance of the Tax Reform issue for the immediate future of Brazil and with that, collectively and collaboratively, began to fight all injustices, especially social injustice.
In fact, in my opinion, there is no way to have sustainable advances in:
• ESG (Environmental, Social and Governance);
• UN Agenda 2030 (17 SDGs); It is
• For many other demands, if there is no full democracy, if privileges remain and if injustices continue to corrode the social fabric.
*Ary Silveira Bueno, Founder and Director of ASPR, President of the Board of SiNEco do Brasil Digital
Notice: The opinion presented in this article is the responsibility of its author and not of ABES - Brazilian Association of Software Companies
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