Why Is It So Difficult to Untangle the Knots in the Brazilian Tax Reform?

Journal
Oliveira, P. Toledo Pires de
Brazil
International VAT Monitor 2022 (Volume 33), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Brazilian consumption taxes are very complex. Currently, different levels of government can tax consumption, and several taxes coexist, each with its own rules. In this article, the author explains the many tax reform proposals that have been put forward to simplify existing taxes but faced difficulties in Congress. Opposing interests seem to have held them back from being adopted.