Como o programa "Goods and Services Tax Gap" da Austrália poderia auxiliar a sistemática arrecadatória do imposto sobre o valor agregado dual do Brasil

Resumo

The present dissertation investigated how Australia’s “Goods and Services Tax Gap” (GST Gap) program can contribute to improving the revenue collection system of Brazil’s new Dual Value-Added Tax (IVA Dual), established by Constitutional Amendment No. 132/2023. The research began with an analysis of the concept of the tax gap—the difference between the tax theoretically owed and the amount actually collected—and its relevance to the effectiveness of tax systems. Australia was chosen as a case study because its tax model shares structural similarities with Brazil’s and because it has a well-established program for measuring and addressing the tax gap within the GST framework. The study examined the legal, institutional, and methodological foundations of the Australian program, emphasizing the role of the Australian Taxation Office (ATO) and its mechanisms for promoting tax compliance, transparency, and the use of digital technologies. The dissertation also presented a historical overview of the VAT, including its development in Brazil, and discussed the main innovations of the Brazilian Dual model, such as simplification, full non-cumulativity, and destinationbased taxation. Based on this comparative analysis, the study proposed best practices that could be adapted to the Brazilian context to reduce the tax gap, increase collection efficiency, and foster a more collaborative relationship between tax authorities and taxpayers.

Ficha do documento

Tipo

Dissertação

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/37780

Temas

Finanças PúblicasTecnologiaGovernança

Palavras-chave

Tax gapIVA DualReforma tributáriaGSTConformidade fiscalTax reformTax complianceDireitoImposto sobre valor adicionadoImpostosPolítica tributáriaReforma tributária - Brasil