One of the defining features of Brazil’s tax system is the complexity of its indirect taxes. Notably, the system is marked by fragmented tax bases, the cumulative taxation at each stage of the production process (known as the cascading effect), and the administrative challenges posed by the jurisdiction to tax consumption of three levels of government— the Federal Union, 27 … [Read more...] about Three Innovations of Brazil’s Value Added Tax Reform
José Tostes
José Barroso Tostes is a consultant in the Fiscal Management Division of the Inter-American Development Bank (IDB), where he previously served as a Specialist in Fiscal and Subnational Management. Prior to that, he held the position of Tax Auditor at the Federal Revenue Secretariat of Brazil, where he served as Regional Superintendent, Customs Administration Coordinator, and Special Secretary. He was also Regional Director of the School of Finance Administration (ESAF) of the Ministry of Finance, Secretary of Finance for the State of Pará, President of the Committee of Finance Secretaries (COMSEFAZ), Fiscal Advisor to the International Monetary Fund (IMF), and a Specialist in the TADAT methodology. He holds degrees in Administration and Engineering, and has a Master’s degree in Public Finance and Tax Administration