A relevância da reforma tributária no Brasil e o comparativo entre as reformas tributárias do México, Canadá e Índia

Abstract

This paper will discuss the relevance of a tax reform in Brazil. PECs 45/2019, 110/2019 and PL 3,887 / 2020 for reform are pending at the congress, with a view to simplifying taxes. What is the relevance of tax reform in Brazil? Aiming to demonstrate the need and relevance of a tax reform in Brazil compared to countries that have already gone through this process. The research is of an applied nature, with a qualitative, exploratory, bibliographic approach. The research takes place by comparing the PECs with what has already been done in Mexico, Canada and India. The result of the comparison suggests that tax reform is necessary, it is important and it needs to happen and the way in fact is the unification and simplification of these taxes on consumption.