Texto para Discussão, Instituto de Pesquisa Econômica Aplicada (IPEA) 1649
Technological progress enables the simplification of procedures in all areas of knowledge, science, technology and innovation and in this context it is necessary to modernize the National Tax System, the responsibility of the Federal Government has an obligation to present Brazilian society a proposal for tax reform that simplifies the process of collecting current, enabling the increase of this, fight tax evasion, reducing taxes and social justice. Simplifying the process of collection could be achieved with the use of the modern national banking system, fully computerized and interconnected networks for remote access under total control of the Central Bank of Brazil and Federal Revenue in Brazil, creating a single tax rate applied to moving speed of each bank account, excluding the changes to financial applications. The proceeds arising from the application of the single rate will be proportional to drive consumption of each Brazilian citizen, thus enabling a substantial increase in tax revenues, in view of the solidity of the base, simplifying the process of collection and combating tax evasion. Another aspect to be taken into account in the proposed tax reform is that it must take into account issues related to the General System of Social Security and the Public Debt and Contractual Federal Government's resources and mechanisms for ensuring long term sustainability and as possible the balance of public accounts. The National Tax System will is anchored on the pillars of the Tax on Financial Transactions (IMF) Annual Revenue Adjustment (Tax AAR) and Imported Products (II). And the productivity of the tax revenue of the Union arising from this study can be found on the worksheets in Annex of this Working Paper and the suggestion of allocating resources on the Statement of Expenditure Framework in Group Nature ofExpenditure Budget of the Union.