TAX REFORM: CHALLENGES AND FORECASTS IN THE IMPLEMENTATION OF A VALUE-ADDED TAX (VAT)

Abstract

The national tax system has always generated dissatisfaction in the most varied economic vectors, the onerosity and complexity, more than the high tax burden, are factors that aggravate our competitiveness and funding. This complex structure occasionally surrounds the legislative propositions, always on the verge of economic crises where the agents inserted in the structure suffer not only from the fluctuations of economic factors, but with the internal system itself that should favor development, but ends up harming it. The political environment, at the moment in which we live, seems to lean towards some practical effectiveness, with legislative propositions that aim to change the national tax system. The structure of Value Added Tax (VAT) seems to be the resolution that the legislative proposals found to improve the tax system, being the object of analysis of this work the way it operates and the obstacles of its implementation in the country, along with the instruments for such.