#brasil has one of the highest tax burdens in the world. According to a study by the Brazilian Institute of Tax Planning (IBPT), the Brazilian tax burden is equivalent to 35.13% of the Gross Domestic Product (GDP), which means that the country has the worst return in benefits to the population of the amounts collected through taxes ¹. In addition, with the tax reform, Brazil will have the highest tax rate in the world, with an average Value Added Tax (VAT) rate that may exceed 28% ² ³. This may generate economic and social impacts, such as an increase in the cost of living, reduction in consumption and economic growth.