THE ILLUSION OF MODERNIZATION: A CRITICAL ANALYSIS OF THE BRAZILIAN TAX REFORM FROM THE PERSPECTIVE OF EXTRACTIVE INSTITUTIONS
DOI:
https://doi.org/10.56238/revgeov17n5-149Keywords:
Tax Reform, Extractive Institutions, Simplification, Regressivity, Economic FreedomAbstract
This article analyzes the reforms in consumption and income taxation in Brazil, investigating whether they effectively address the structural problems of the tax matrix: complexity, regressivity, and lack of federative autonomy. The objective is to evaluate whether the simplification proposed by Constitutional Amendment 132/2023 is sufficient to promote economic development or if it merely consolidates the power of extractive institutions. The methodology consists of bibliographic and documentary research, with a legal-political approach based on the institutionalist theory of Acemoglu and Robinson. The results indicate that, although the reform aligns Brazil with the Value Added Tax (VAT) model of Comparative Law, it fails by not reducing the tax burden and by maintaining distortions that protect the state bureaucracy to the detriment of economic freedom and progressivity. It is concluded that the reform simplifies tax collection for the State, but does not correct institutions aimed at self-protection, keeping the system functional for bureaucratic elites and inefficient for society.
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References
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