AUGUST, 2020

ETCO gathers proposals for solutions to tax litigation

New edition of ETCO Magazine brings contributions from 27 names involved in the theme from different points of view


One of the biggest Brazilian problems in the tax field is legal insecurity, which leads the State and taxpayers to endless fights in the courts over the right to receive and the duty to pay taxes.

Tax litigation, as this dispute is called, continues to grow. Only at the federal level, the sum of the amounts under discussion or collection at the various levels of judgment and execution of debts exceeded half of GDP.

Despite the gravity of the situation, this problem has not received due attention from society, even in debates over tax reform.

ETCO has sought to contribute to changing this situation. One of the main actions in this regard was the hiring of the consultancy EY (Ernst & Young) to make a diagnosis of the tax litigation of the federal government. The result of this work was released at the end of last year.

The Institute now dedicates an edition of ETCO Magazine exclusively to the theme. In the past few months, the publication has heard 27 names involved in litigation from different angles: taxpayer representatives, lawyers, tax authorities, tax auditors, attorneys at the National Treasury, the Judiciary, non-governmental entities, economists.

The objective was to gather a wide range of views on the causes and proposed solutions to the problem.

Na presentation letter, ETCO's executive chairman, Edson Vismona, explains the Institute's initiative to focus on resolving tax litigation.

The magazine then brings a story about the main findings of the study carried out by EY.

Following, we publish a article by the Federal Revenue Secretary, José Tostes, written especially for the magazine, bringing the government's view of the problem.

The next story is a interview on the topic with the president of the ETCO Advisory Council, Everardo Maciel, who was secretary of the Federal Revenue during the eight years of the FHC government.

The magazine then brings a summary of causes and solutions pointed out by 25 interviewees, followed by the main excerpts from each interview. Respondents are: