Post by account_disabled on Mar 4, 2024 2:36:12 GMT -5
A little over six years ago I wrote an article in this column that I think is quite appropriate to bring back to reflect on what we are currently experiencing in Brazilian public finances. On September 27, 2016, I questioned the handling of the Transitional Constitutional Provisions Act as a kind of "fiscal Portrait of Dorian Gray" . SpaccaJust as Dorian Gray's decrepitude was hidden in a painting that portrayed his soul, in the famous work of Oscar Wilde; the ADCT has been able to accommodate, in a distorting manner, controversial strategies for redefining the rules of the permanent text of the Constitution in relation to revenue allocations, minimum expenditure obligations, the social security budget and other instruments guaranteeing the funding of rights fundamental.
On that occasion, I had discussed the eighth amendment of untying resources from the Union (DRU) in articles 71, 72 and 76 of the ADCT, comparing this trajectory of successive constitutional redesigns with what was still PEC 241/2016 and which shortly after would become the "New Tax Regime" given by EC 95/2016. Years have passed and, at the end of 2022, it seems that Brazil EL Salvador Mobile Number List remains trapped in a vicious cycle of short fiscal responses. This is how rules with limited temporal scope are followed, which prove to be inept in both the qualitative and quantitative dimensions. The accumulation of amendments to the ADCT simultaneously imposes normative inflation and the lowering of the cogent force of the 1988 Constitution. The analytical narrowness is frightening.
In fact, this is no greater than the cynicism of those who believe that budgetary rationality is conferred through so many and successive constitutional changes via "transitional provisions" that are intended to be in force for decades on end. The table below consolidates the 17 changes already accumulated in the ADCT, directly or indirectly caused by the legal regimes established by the DRU and the Teto, not counting, of course, the imminence of a new amendment that would result from the approval and promulgation of the proposed "PEC of Transition":The foregoing shows that the asset replacement instruments available to the taxpayer in the event of an undue payment of tax are not to be confused with the means of establishing the tax debt and the selection of one (judicial) or another (administrative) route, certainly, is influenced by the prospect of payment diluted over time by court order or immediate, without the need to issue the court order.
On that occasion, I had discussed the eighth amendment of untying resources from the Union (DRU) in articles 71, 72 and 76 of the ADCT, comparing this trajectory of successive constitutional redesigns with what was still PEC 241/2016 and which shortly after would become the "New Tax Regime" given by EC 95/2016. Years have passed and, at the end of 2022, it seems that Brazil EL Salvador Mobile Number List remains trapped in a vicious cycle of short fiscal responses. This is how rules with limited temporal scope are followed, which prove to be inept in both the qualitative and quantitative dimensions. The accumulation of amendments to the ADCT simultaneously imposes normative inflation and the lowering of the cogent force of the 1988 Constitution. The analytical narrowness is frightening.
In fact, this is no greater than the cynicism of those who believe that budgetary rationality is conferred through so many and successive constitutional changes via "transitional provisions" that are intended to be in force for decades on end. The table below consolidates the 17 changes already accumulated in the ADCT, directly or indirectly caused by the legal regimes established by the DRU and the Teto, not counting, of course, the imminence of a new amendment that would result from the approval and promulgation of the proposed "PEC of Transition":The foregoing shows that the asset replacement instruments available to the taxpayer in the event of an undue payment of tax are not to be confused with the means of establishing the tax debt and the selection of one (judicial) or another (administrative) route, certainly, is influenced by the prospect of payment diluted over time by court order or immediate, without the need to issue the court order.