The tax reform has been discussed in Congress for decades and we know that its approval is quite complex, because it directly affects different sectors of society, as well as the various levels of government (Union, States and municipalities).
Since its founding 20 years ago, ETCO has concentrated its efforts on studies, proposals and actions that can contribute to improving the business environment and combating illegal practices, especially with regard to tax issues.
Since 2019, we have followed the discussions on PECs 45/19 (Chamber) and 110/19 (Senate), promoting several debates with renowned experts on the subject.
As a result of this work, we reached a consensus on the elementary principles that must be ensured:

I – Prohibition of any claim to increase the tax burden, in order to prevent the unwanted expansion of the illegal market, which makes the competitive balance unfeasible;

II – Simplification and rationalization of tax regimes;

III – Tax reduction of bureaucracy;

IV – Discipline of Article 146-A of the Constitution, aiming to prevent tax-competitive deviations, under the terms of PL 164/22.

V – Resolution of major tax disputes, notably encouraging the use of the Tax Transaction institute and the improvement of Tax Arbitration as a tool for conflict resolution.