A evolução do sistema tributário brasileiro ao longo do século: anotações e reflexões para futuras reformas

Abstract

A set of propositions on public sector reform, tax reform among them, are now being appreciated by National Congress. Although the tax reform proposal ís partial, in the sense that it does not consider some important issues in taxation where changes are needed, its importance as a step toward the improvement of the tax system cannot be denied. This paper discusses the evolution of the Brazilian tax system since the first republican Constitution. It is shown that the evolution process is quite slow and it is argued that this is a desirable feature, for it provides the economy a protection against sudden changes in relative prices. Therefore, so called "tax revolutions" are considered inadequate initiatives that should be dismissed. The future o f Brazilian fiscal federalism and the direction of tax reforms as well as the difficulties that they will face are also discussed.