A reforma tributária do Brasil: um estudo dos aspectos relevantes das propostas de emendas constitucionais no 45/2019 e 110/2019

Abstract

Tax reform is a widely discussed and recurring topic in conversations in political and economic circles, with a consensus that Brazil needs to modernize its tax system. The National Tax Code dates from 1966, prior to the Federal Constitution of 1988. There is a lot of discussion about the form of taxation that would be most advantageous for our country, being the single taxation model, through only one or two taxes at most, gains great strength at the present time. This is due to the proposed Constitutional Amendment No. 45/2019, an initiative of the Chamber of Deputies, and the Proposal No. 110/2019, an initiative of the Federal Senate. In the midst of these proposals and taking into account taxation in some OECD and Latin American member countries, we seek to contribute to the debate, through an analysis of the need for tax reform, as well as suggestions in comparison with other countries. Therefore, we seek to promote a study on tax reform inBrazil, comparing the main proposals for Constitutional Amendments and their applicability.