Reforma tributária: uma análise do caso brasileiro

Abstract

This research intends to raise ideas and works so that it is possible to have an overview of the tax reform being discussed in recent years in Brazil, whenever the country experiences financial difficulties, the problem of the tax system is discussed in the public debate, as it is an important factor for the country’s development. As this is a complex topic, the initiative to carry out a survey on the topic emerged to try to elucidate some important issues and bring more quality information to the discussion. Initially, it is necessary to know how the system works, and the main difficulties and obstacles declared by those who are part of it. After diagnosing the current situation, a study will be carried out on the international scenario, on how the tax system works in other countries. After this study, a system model that can make the country develop in a sustainable manner for the next few years will be proposed. The main focus of the work in question is to encourage further analysis on the topic and encourage the public to discuss the subject with more information.