Study goals
The present paper proposes to analyze the possible impacts on the State arising from a possible Tax Reform in the Brazilian Tax System, based on the opinion of public managers, representatives of the Brazilian Public Administration
Relevance / originality
Such an analysis is necessary to encourage discussion about the proposed subject, in view of the complexity and the extreme need for studies and monitoring.
Methodology / approach
To do so, an approach is made to the history of Brazilian taxation, in order to understand the reason for the need for tax reform. Then, the National Tax System of nowadays is approached, presenting its functions and its instruments of taxation
Main results
a Tax Reform based on the aforementioned PEC's would be positive for both society and for the State, bringing simplification, lower costs with accessory obligations and expenses, with the management of a less complex system
Theoretical / methodological contributions
To do so, an approach is made to the history of Brazilian taxation, in order to understand the reason for the need for tax reform Then, the National Tax System of nowadays is approached, presenting its functions and its instruments of taxation
Social / management contributions
Such an analysis is necessary to encourage discussion about the proposed subject, in view of the complexity and the extreme need for studies and monitoring.