SUMMARY
- Editorial: EDSON VISMONA, executive president of ETCO, explains the Institute's decision to contribute in the search for solutions to the causes of the high Brazilian tax litigation.
- ETCO / EY STUDY (ERNST & YOUNG): The results of the work that showed the colossal dimension of the disputes between tax authorities and taxpayers.
- JOSÉ TOSTES, secretary of the Federal Revenue Service, presents, in an exclusive article, the view of the federal government on the causes and solutions to the problem of tax litigation.
- EVERARDO MACIEL, president of the ETCO Advisory Council and former secretary of the Federal Revenue Service, discusses ways to resolve tax disputes.
- VIEWS: A summary of the causes and solutions presented by 25 interviewees who represent different perspectives on the problem of tax litigation, followed by their interviews.
- MARCOS LISBOA, president of Insper and former secretary of Economic Policy of the Federal Government.
- HELENO TORRES, professor of Tax Law at USP.
- NELSON MACHADO, director of the Center for Tax Citizenship (CCiF).
- REGINA HELENA COSTA, minister of the Superior Court of Justice and professor of Tax Law at PUC-SP.
- PAULO DOMINGUES, judge at the Federal Regional Court of the 3rd Region (TRF-3) and former president of the Association of Federal Judges of Brazil.
- PAULO CESAR CONRADO, federal judge, doctor of Tax Law at PUC-SP and professor at FGV Direito SP. MARCO BERTAIOLLI, federal deputy, was the rapporteur of the bill that converted the MP of the Legal Taxpayer into law, regulating the tax transaction.
- CÁSSIO BORGES, legal superintendent of the National Confederation of Industry (CNI).
- HELCIO HONDA, director of the Legal Department of the Federation of Industries of the State of São Paulo (Fiesp).
- ROBERTO QUIROGA, tax specialist at Mattos Filho, Veiga Filho, Marrey Jr and Quiroga Advogados.
- BENO SUCHODOLSKI, tax lawyer and member of the Legal Council of Fiesp.
- RAQUEL NOVAIS, partner in the tax area of Machado Meyer Advogados.
- BRENO VASCONCELOS, partner at the firm Mannrich e Vasconcelos Advogados. HAMILTON DIAS DE SOUZA, partner at Dias de Souza Advogados Associados and member of the ETCO Advisory Board.
- VANESSA CANADO, tax expert, special advisor to Minister Paulo Guedes in the elaboration of the Federal Government's tax reform project.
- ADRIANA GOMES RÊGO, president of the Administrative Council for Tax Appeals (Carf). RITA BACCHIERI, tax specialist and vice president of Carf, where he acts as a taxpayer representative.
- PHELIPPE TOLEDO PIRES DE OLIVEIRA, Deputy Attorney General for Consultancy and Administrative-Tax Litigation at the Attorney General's Office of the National Treasury (PGFN).
- ADRIANA GOMES DE PAULA ROCHA, Deputy Attorney General of Consultancy and Strategy of the Judicial Representation of the PGFN.
- LEONARDO ALVIM, PGFN attorney and professor of Tax Law at Escola Superior Dom Helder Câmara, Belo Horizonte.
- JULIANA ARAÚJO, PGFN coordinator at TRF-3 and professor of Tax Law at FGV Direito SP.
- RITA DIAS NOLASCO, PhD in Law from PUC-SP and attorney at PGFN.
- MAURO SILVA, president of the National Association of Tax Auditors of the Federal Revenue of Brazil (Unafisco).
- LORREINE MESSIAS, economist and researcher on tax litigation.
- ZABETTA MACARINI GORISSEN, executive director of the Group of Applied Tax Studies (Getap).