Consumer Taxation Reform in Brazil – What Should We Really Fix? por Alberto Macedo (2021)
“Consumer tax reform in Brazil has gained attention in recent years with the claim that the Tax System is increasingly affecting the business environment, thereby hampering economic growth. Preliminarily, it is important to emphasize that, in the search for the causes of economic growth or non-growth in a country, even more so a developing country, the tax system is not a relevant variable.
That said, when it comes to tax reform, we have to make a safe and accurate diagnosis of the real causes of the tax system’s problems, so as not to waste energy on wrong resolutions, which can worsen the tax system as a whole, and, at the limit, harm economic growth…”
