The international seminar Tribute to Brazil: the reform that we want to carry out on the 29th and 30th of May and sponsored by ETCO, experts, representatives of academia, government and companies, were heard, who presented and debated on the different tax reform proposals on the agenda.

On the one hand, there are those who support a radical change in the national tax system - generalist and without patches. On the other, there are those who bet on a sliced ​​reform, much more timid, but with arguments that, by gradually changing the tax design, the agenda would gain more followers.

Disagreements aside, everyone agrees that the 'unveiling' of a project in the National Congress would depend, solely and exclusively, on a federative pact. This means expanding the share of resources for the states and municipalities, today concentrated in the hands of the Union.

"It is necessary to rebuild the national tax system, establish principles and concepts and abandon the patches, reducing the system's rigidity as much as possible", defended FGV professor, Fernando Rezende, on the academy side during the International Tribute to Brazil Seminar, this Tuesday (30).

For him, the abundance of legislative norms of the ICMS does nothing more than speed up the administrative tax inconsistencies, which also suffer from a dysfunctional system. Other types of parallelism are also created through tax incentives, which open loopholes for the fiscal war and multiply legal uncertainty. “We are experiencing a tax surrealism”, he asked.

Rezende also defends to eliminate the multiplicity of incidences on the same tax bases, to correct the mistakes of the establishment of a dual system created by the Constituent of 88 and to seek new solutions for the solution of the federal conflicts.

On the side of the States

On behalf of the Secretaries of Finance of the Country, Paulo Antenor, leader of the portfolio in Tocantins, said that, before the reform, it would be necessary to rethink a federative pact conditioned to the approval and the creation of a pension fund that would put state finances on the axis. He also argues that the social security deficit is the answer to the fiscal crisis in the states and the return of the CPMF, necessary to restore balance in public accounts.

On the business side

Without a federative pact, the discussion is bound to fail, in the view of Dejur-Fiesp's principal director, Helcio Honda. "We need to compensate for regional inequality between states, readjusting ICMS imbalances," he said defending a single legislation for the main tax on the consumption base. Another point of the proposal would be to limit the total tax burden, a trigger used to adjust eventual breakdowns.

For ETCO's president, Edson Vismona, the expansion of the informal economy harms the productive sector that lives daily with tax evasion and evasion. "The outlook affects the purse, the competition and the consumer," he said. A new proposal, according to him, should also be anchored to a single legislation of the ICMS, PIS / Cofins.

To learn more about the proposals presented, visit movoviva.org.br