
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).




President of Insper and ex-secretary of Economic Policy, Marcos Lisboa says that following internationally established practices would be the simplest path for Brazil
Getap's executive director, Zabetta Macarini Gorissen, says that Brazil has grown accustomed to resorting to litigation instead of acting directly at the source: improving tax legislation
Economist Lorreine Messias, author of studies on the subject, says that structural reform is necessary - and recalls that other countries can set good examples of how to do this
The president of Unafisco, Mauro Silva, points out the need to expand professional improvement initiatives for the staff of tax auditors of the Federal Revenue
Attorney Juliana Araújo, PGFN coordinator at TRF-3, says what the three involved in the issue should do to reduce litigation
PGFN Attorney Leonardo Alvim defends tax reform and specific measures to increase legal certainty in the tax field
Adriana Gomes de Paula Rocha, Deputy Attorney General of Consultancy and Strategy of the Judicial Representation, talks about the reasons for the congestion of tax processes in the Judiciary
The ways to reduce litigation, in the view of the Deputy Attorney General for Consulting and Administrative-Tax Litigation, Phelippe Toledo Pires de Oliveira
Carb vice-president Rita Bacchieri defends ways to avoid unpayable tax debts
Adriana Gomes Rêgo, president of Carf, talks about increasing the agency's efficiency and about the measures she considers most important for reducing tax disputes
Tax attorney Vanessa Canado, special advisor to Minister Paulo Guedes in the drafting of the federal government's tax reform project, defends a broad reform to resolve the deeper reasons for the litigation
Get to know the proposals of tax attorney Hamilton Dias de Souza to improve the legal security of the Brazilian tax system
This is one of the causes pointed out by tax attorney Breno Vasconcelos for the country's high litigation. He proposes two measures to face the problem
Lawyer Raquel Novais defends the adoption of conflict resolution systems, such as tax transaction and arbitration, as priority actions to reduce litigation
Member of the Fiesp Legal Council, lawyer Beno Suchodolski advocates changes to reduce inventory and prevent tax litigation
Lawyer Roberto Quiroga Mosquera says that the main cause of tax litigation in Brazil is imprecision and lack of dialogue in the application of legal rules
The director of Fiesp's legal department, Helcio Honda, draws attention to the harmful effects that disputes with the Tax Authorities cause to companies and the economy as a whole
Cássio Borges, legal superintendent of CNI, proposes greater rigor in the creation of tax legislation and more consistency in litigation judgments
Deputy Marco Bertaiolli, rapporteur of the project that converted the MP of the Legal Taxpayer into law, talks about the expected effects of the law that regulated the tax transaction in the Country
Federal judge Paulo Cesar Conrado warns of the need for a more cooperative stance between tax authorities, taxpayers and the judiciary as the main way to avoid the spread of litigation


