The Feasibility of Implementing Drawback on Services in Brazil

Authors

  • Liziane Angelotti Meira Fundação Getulio Vargas
  • Ana Clarissa Masuko Fundação Getulio Vargas -EPPG-FGV.
  • Hadassah Laís Santana Fundação Getulio Vargas -EPPG-FGV.
  • Silvana Croope Alabama Transportation Institute of The University of Alabama (UA), Tuscaloosa – AL, USA
  • Solon Sehn Instituto Brasileiros de Estudos Tributários - IBET

DOI:

https://doi.org/10.31501/ealr.v14i1.13864

Abstract

This article analyzes the possibility and problems involved in the implementation of the drawback regime for the taxation of services in Brazil. The drawback is a customs regime with wide application in Brazil, with a great impact on exports. However, currently the drawback is restricted to the taxation of goods, although the economic weight of services in the aggregation of values in the Brazilian product is increasing. This paper discusses one of the biggest obstacles to the extension of the services drawback in Brazil, whose current structure of the Brazilian indirect taxation on services, which is unsystematic, generates high compliance costs for taxpayers and is highly cumulative.

 

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Author Biographies

Liziane Angelotti Meira, Fundação Getulio Vargas

Professora, Pesquisadora e Coordenadora Adjunta do Mestrado em Políticas Públicas e Governo da Escola de Políticas Públicas e Governo da Fundação Getúlio Vargas (EPPG/FGV). ORCID: http://orcid.org/0000-0002-8402-8590.

Ana Clarissa Masuko, Fundação Getulio Vargas -EPPG-FGV.

Lawyer, graduated from University of São Paulo - USP. Master in Tax Law from Pontifícia Universidade Católica de São Paulo- PUC/SP. PhD in Tax Law from University of São Paulo - USP. Post-doctorate by Universidade Católica de Brasília. Post-Doctoral Student at Escola de Politicas Públicas e Governo, Fundação Getulio Vargas -EPPG-FGV.

 

Hadassah Laís Santana, Fundação Getulio Vargas -EPPG-FGV.

Professor and  Researcher of the Masters in Public Policy and Government at the School of Public Policy and Government of Fundação Getulio Vargas (EPPG-FGV)

Silvana Croope, Alabama Transportation Institute of The University of Alabama (UA), Tuscaloosa – AL, USA

Resilience Research Engineer, Ph.D., Transportation Policy Research Center part of the Alabama Transportation Institute of The University of Alabama (UA), Tuscaloosa – AL, USA. Masters in Geography from the Federal University of Parana (UFPR), Brazil; and Bachelor from the Catholic College of Administration and Economics (FAE). U.S.DHS Industrial Control System Joint Working Group member.

Solon Sehn, Instituto Brasileiros de Estudos Tributários - IBET

Lawyer, graduated from Universidade Federal do Paraná-UFPR. Master and PhD in Tax Law from Pontifícia Universidade Católica de São Paulo- PUC/SP. Lecturer in the Specialization Course in Tax Law at IBET (Brazilian Institute of Tax Studies). Former Councilor of CARF - Administrative Council of Tax Appeals of the Ministry of Finance.

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Published

2024-01-23 — Updated on 2024-02-26

Versions

Issue

Vol. 14 No. 1 (2023): Economic Analysis of Law Review

Section

Papers

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