Perspectives and challenges of tax reform in Brazil

Abstract

The tax reform currently in progress in the Brazilian National Congress aims to simplify the Brazilian tax system, promote fiscal fairness, and stimulate economic growth. It proposes the unification of taxes, a reduction in the tax burden on consumption, and the simplification of ancillary obligations. However, the proposal faces challenges, such as effective communication with society, resistance from business groups and economic sectors, as well as the need to align with sustainability principles. The tax reform is not the sole solution to the country's economic and social problems but rather one of the pillars for development, requiring efficient public policies and integrated measures. For its successful implementation, it is necessary to deepen and promote transparency while enabling the active participation of all stakeholders involved in the process.