TAX REFORM AND THE CONTRIBUTION OF THE THEORY OF OPTIMAL TAXATION

Abstract

It is a peaceful point the need for an efficient tax reform so that Brazil can re-cover its competitiveness in international trade, generating wealth for companies and natural persons. All the changes in the tax system made in the last decades have failed to create the legal framework that would generate legal security and less impact on the economic sector. The field of study is the Tax System, with the objective of verifying the application of the Theory of Optimal Taxation to the Brazilian tax reform under way in the National Congress. The methodology (method) adopted in this research is descriptive, with the verification of the possible existence of previous studies that support the re-form proposals presented to the National Congress, as well as a bibliographic analysis about the Theory of Optimal Taxation. The result of the research shows the positive points of the application of the Theory of Optimal Taxation in the reform of the Brazilian tax system, concluding that the tax reform, which is observed in the aforementioned theory, would result in an efficient tax system, which could reduce the cost tax for people and companies, thus resulting in more development for Brazil.