Post by xyz3400 on Feb 19, 2024 22:36:54 GMT -5
The candles lit to celebrate the 40th anniversary of the National Tax Code should also serve to light his funeral. Praised for the important role it played in the systematization and consolidation of Tax Law in the country, the CTN is today considered outdated and incapable of responding to the sector's new demands. This is the opinion of professor Ricardo Lobo Torres, from the State University of Rio de Janeiro, in a lecture on the “40 years of the CTN”, at the closing of the X Tax Law Congress, on Friday (11/8), in Belo Horizon. The CTN, approved as Law 5,172 on October 25, 1966, in the first years of the military regime was a milestone in the history of Brazilian Tax Law. According to Professor Lobo Torres, until its approval, Tax Law was rudimentary in the country, without systematization, without doctrine, without jurisprudence.
There were only three books on Tax Law in the country,” says Torres. “The concepts of the matter were formulated by the Federal Supreme Court.” The Code was drawn up by a group of great thinkers including tax expert Rubem Gomes de Souza, author of one of the three books on the subject that existed at the time, and economic luminaries Roberto Campos and Mario Henrique Simonsen. “It was a group of Honduras Mobile Number List brilliant proto-liberals, but with a 19th century mentality,” says Lobo Torres. They defended a minimal state, with strict control over public spending. They created a positivist, formalistic tax system with a small revenue base. In the year following the creation of the CTN, command of the economy was transferred to Delfim Netto who, according to Lobo Torres, maintained the same meager base of the system, but provided greater state interventionism and freed up public spending.
The new policy led to the economic miracle of the and the foreign debt moratorium of the 1980s. Embraced by the Constitutions of , and the old code did not accommodate the devastating transformations that changed the face of the earth and the world economy, mainly due to phenomena such as the fall of the Berlin Wall and globalization. “It is a conceptualist code that does not match the principled Constitution we have today”, maintains Lobo Torres. For him, the problems of the old code today require a broad and general reform, essential to carry out the tax reform itself, which has been promised for years but never carried out. Germany, Spain and many other countries have already reformed their Tax Code. “Then we can do ours too.” The professor points out some problems that put the old legal diploma hopelessly in the past.
There were only three books on Tax Law in the country,” says Torres. “The concepts of the matter were formulated by the Federal Supreme Court.” The Code was drawn up by a group of great thinkers including tax expert Rubem Gomes de Souza, author of one of the three books on the subject that existed at the time, and economic luminaries Roberto Campos and Mario Henrique Simonsen. “It was a group of Honduras Mobile Number List brilliant proto-liberals, but with a 19th century mentality,” says Lobo Torres. They defended a minimal state, with strict control over public spending. They created a positivist, formalistic tax system with a small revenue base. In the year following the creation of the CTN, command of the economy was transferred to Delfim Netto who, according to Lobo Torres, maintained the same meager base of the system, but provided greater state interventionism and freed up public spending.
The new policy led to the economic miracle of the and the foreign debt moratorium of the 1980s. Embraced by the Constitutions of , and the old code did not accommodate the devastating transformations that changed the face of the earth and the world economy, mainly due to phenomena such as the fall of the Berlin Wall and globalization. “It is a conceptualist code that does not match the principled Constitution we have today”, maintains Lobo Torres. For him, the problems of the old code today require a broad and general reform, essential to carry out the tax reform itself, which has been promised for years but never carried out. Germany, Spain and many other countries have already reformed their Tax Code. “Then we can do ours too.” The professor points out some problems that put the old legal diploma hopelessly in the past.