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| Committee on Finances and Taxation (Camara dos Deputados) | |
|---|---|
| Name | Committee on Finances and Taxation (Câmara dos Deputados) |
| Native name | Comissão de Finanças e Tributação |
| Chamber | Câmara dos Deputados (Brazil) |
| Legislature | National Congress of Brazil |
| Type | Standing committee |
| Jurisdiction | Fiscal policy; taxation; public revenue |
Committee on Finances and Taxation (Camara dos Deputados) is a standing committee of the Câmara dos Deputados (Brazil), linked to budgetary and fiscal review within the National Congress of Brazil. It operates alongside committees such as the Committee on Constitution and Justice and the Budget Committee, interfacing with ministries like the Ministry of Finance (Brazil) and institutions including the Central Bank of Brazil and the Federal Revenue of Brazil. Its work affects legislation related to taxes, credits, and fiscal rules that involve actors such as President of Brazil, Minister of Economy (Brazil), and state governors.
The committee traces antecedents to early fiscal oversight bodies active during the Old Republic (Brazil) and reforms under the Vargas Era, evolving through constitutional changes in 1937 Constitution (Brazil) and the 1988 Constitution of Brazil. Its modern institutionalization followed reorganization of the Câmara dos Deputados (Brazil) committees in the post-Military dictatorship in Brazil era, absorbing competences formerly exercised by ad hoc bodies created after crises like the Brazilian economic crisis of the 1980s and the Plano Real. Over time it has debated major tax reforms proposed by administrations of Fernando Henrique Cardoso, Luiz Inácio Lula da Silva, and Jair Bolsonaro, and has engaged with international frameworks represented by the International Monetary Fund and the Organisation for Economic Co-operation and Development.
The committee examines bills and proposals of law related to taxation, fiscal incentives, and revenue measures introduced in the Câmara dos Deputados (Brazil), exercising authority conferred by the Constitution of Brazil (1988). It evaluates proposals affecting the Taxation in Brazil system, including statutes tied to the Value-added tax (VAT) debate, excise duties, and contributions such as the Social Contribution on Net Profit (CSLL). The committee issues opinions on fiscal impact statements prepared by agencies like the Ministry of Finance (Brazil) and the Institute of Applied Economic Research. It also consults with financial regulators including the Central Bank of Brazil and multilateral entities such as the World Bank on revenue policy and fiscal sustainability.
Membership reflects political representation in the Câmara dos Deputados (Brazil), with deputies from parties like the Brazilian Democratic Movement, Workers' Party (Brazil), Liberal Party (Brazil), and Progressistas holding seats. Leadership positions such as chair and vice-chairs are elected among deputies and have included figures associated with parliamentary blocs like the Base aliada and opposition groups tied to Partido Social Liberal (PSL). Subcommittees may include rapporteurs appointed to analyze specific proposals, and technical staff often coordinate with experts from the Federal Audit Court (TCU) and the National Treasury Secretariat.
Bills referred to the committee follow rules established in the Internal Regulations of the Chamber of Deputies, which determine stages such as admissibility, public hearing scheduling, and voting in committee. The committee may request cost estimates from the Budget Committee and fiscal notes modeled after guidelines from the Ministry of Economy (Brazil), while rapporteurs draft substitute texts that are debated and amended in plenary or returned to the committee. It employs mechanisms like joint sessions with the Senate Finance Committee for measures of national tax relevance and uses procedural tools originated in precedents involving the Judiciary and rulings by the Supreme Federal Court (Brazil) affecting legislative competence.
Beyond legislation, the committee conducts oversight over tax administration and public revenue collection, summoning officials from the Federal Revenue of Brazil, Brazilian Development Bank (BNDES), and the Ministry of Finance (Brazil) for hearings. It has initiated inquiries into tax subsidies and fiscal incentives granted to corporations such as those in the Petrobras network and sectors like Agribusiness in Brazil. The committee’s investigative work has at times intersected with probes by the Federal Police (Brazil) and inquiries in the Supreme Federal Court (Brazil) when alleged tax irregularities or corruption cases implicated public agents or private actors.
The committee played a central role in deliberations on reform initiatives including proposals inspired by the Pacto Federativo and broad tax reform bills debated during the administrations of Michel Temer and Jair Bolsonaro. It shaped amendments to legislation on the Tax on Financial Transactions (CPMF) proposals, participated in the redefinition of rules for Social Security (Brazil) financing, and influenced tax incentive regimes affecting multinational corporations like Vale (company) and Itaú Unibanco. Decisions by the committee have had fiscal consequences for programs tied to transfers among the Union, States and Municipalities and to investment plans involving public entities such as the National Health Fund.
The committee works in concert with the Budget Committee, Committee on Constitution and Justice, and the Plenary of the Chamber of Deputies (Brazil), coordinating with the Federal Senate (Brazil) through joint commissions on tax matters. It liaises with executive bodies such as the Ministry of Economy (Brazil), regulatory agencies like the Central Bank of Brazil, and oversight institutions including the Federal Audit Court (TCU) and the Prosecutor General of the Republic. International engagement occurs via contact with organizations such as the Organisation for Economic Co-operation and Development, the International Monetary Fund, and legislative counterparts like the United States House Committee on Ways and Means and the European Parliament Committee on Economic and Monetary Affairs.
Category:Political committees of Brazil