The implementation of Value-Added Tax (VAT) in Brazil

Abstract

This study discusses the feasibility and possible impacts of the implementation of Value Added Tax (VAT) in Brazil. Therefore, it exposes the concept and the historical evolution of VAT, discusses the model used in the European Union and analyzes the Brazilian fiscal environment, in order to know the parameters for the determination of VAT. The method used is the deductive operationalized through literature review and qualitative documentary research relevant to the theme addressed, which if conducted properly, this initiative can contribute to the improvement of tax collection, to simplify the tax system and increase the economic efficiency of the country. However, for the implementation of VAT to be effective, it is important that the government work together with the sectors of civil society and representatives of both industry and trade.