Hamilton Dias de Souza (*), member of ETCO's Advisory Board since its foundation, in an exclusive interview, assesses the importance of competitive ethics for improving the business environment in the country.

Brazil needs to move forward in improving tax relations with the taxpayer and legislative measures should be seen as balancing acts

State reform cannot be confused with proposals that limit themselves to defining rules for the promotion or hiring of public servants.

In an article published in the newspaper O Estado de São Paulo, Everardo Maciel, president of the ETCO Advisory Board, talks about Brazilian federalism that contrasts with the discourse of a federative pact that does not exist.

Stability and clarity are minimum requirements for law enforcement. This is not what you see in Brazil. Standards are changed frequently, often with deplorable technical quality. The interpretation given to the norms also changes continuously, without plausible justification.

ETCO demonstrated that PL 17/22 must consolidate the taxpayer's rights without inhibiting the legitimate action of the tax authorities