Suggestions for Improving the Tax Process

Abstract

The purpose of this article is to present the suggestions we introduced to the Commission of Jurists formed to submit proposals for the improvement of the Brazilian tax process. This text is based on our empirical observations. They suggest normative measures to reduce the periods in which the administrative process is stopped in the Executive Branch; the reduction of the number of judges in the Carf groups, as well as changes in the form of selection, prerogatives, burden, and remuneration of its members; recommends that tax enforcements begin to be processed in the administrative proceedings; raising the value of jurisdiction (“valor de alçada”) or authorization for such acts to be processed in Federal Tribunals; the extension of the Differentiated Credit Collection Scheme to all creditors; a barrier to appeals without established dialectic; repeal of the Tax Enforcement Law; authorization for class actions; and, the creation of the national council of public advocacy. These stand measures are aimed at improving tax processes.