Tribunal de Contas da União
Tax waivers: reference panel for the control and evaluation of tax expenditures
The meeting aims to disclose criteria and methods for evaluating tax expenditures to subsidize the elaboration of benchmarks on the subject and qualify the control carried out by the courts of accounts and agencies of the Executive and Legislative.
The target audience is made up of officials from the courts of accounts of all spheres of government and from the Executive and Legislative agencies that work on issues related to tax waivers. Civil society can also participate by following the discussions and interacting with the speakers through a live chat.
International Attendance
International tax expenditures assessment models will be presented at the event by representatives of the University of Cologne, Germany, the National Audit Office (NAO) of the United Kingdom and the Government Accountability Office (GAO) of the United States.
The reference panel will also be attended by representatives of the TCU, Federal Revenue, Institute for Applied Economic Research, National Treasury, State Courts of Accounts, Rio Grande do Sul's Finance Department, the Federal Senate and the Ministry of Economy.
The event will be broadcast by TCU's official YouTube channel. To participate, access the following links:
Portuguese (morning): https://youtu.be/OOTW0maKyaQ
English: https://youtu.be/j5iJB3kifjs
Portuguese (afternoon): https://youtu.be/M6XGrxV_O7U
The afternoon sessions will be broadcast only in Portuguese.
Follow the virtual debate schedule below:
Morning
9 a.m. - Opening
General Coordinator of the Office of the Coordinator General for the Public Policies, Junnius Arifa
Secretary of the Government Department of Macro Analysis, Leonardo Albernaz
9:10 a.m. – Contextualization
Head of the Tax and Customs Studies Center of the Brazilian Federal Revenue, Claudemir Rodrigues Malaquias
Researcher at the Institute for Applied Economic Research (IPEA), PhD in Economics, currently in the position of Economic Advisor to the office of the Secretary of Finance of the State of Rio Grande do Sul, Sérgio Gobetti
10:00 a.m. – Panel: International Models of Tax Expenditures Evaluation
Moderator: Rafael Encinas, Federal Auditor for External Control of the Government Planning and Budget Inspection Department of the Department of Government Macro Analysis
CEO of the Financial Research Institute of the University of Cologne (FiFo Köln) of Germany, Michael Thöne
Director of Revenue Audit of the National Audit Office (NAO) in the United Kingdom, Andy Morrison
Director of Strategic Affairs, United States Government Accountability Office (GAO), Jay McTigue
11:30 a.m. – Panel discussion
Questions and answers of the virtual audience
12 p.m. to 2 p.m. – Break
Afternoon
02:00 p.m. – Panel: Fiscal aspects of tax expenditures
Moderator: Leonardo Albernaz, Secretary of Government Department of Macro Analysis
Public Prosecutor of the State Court of Accounts – São Paulo (TCE-SP), Élida Graziane Pinto
Director of the Independent Tax Institute of the Federal Senate, Josué Alfredo Pellegrini
Deputy Secretary of the National Treasury, Otávio Ladeira
03:30 p.m. – Panel discussion
Questions and answers of the virtual audience
04:00 p.m. – Panel of National Experience on Tax Expenditures Control
Moderator: Leonardo Albernaz, Secretary of Government Department of Macro Analysis
Director of Government Planning and Budget Inspection of the Government Department of Macro Analysis, Virgínia de Ângelis
Representative of the State Court of Accounts – Rio de Janeiro (TCE-RJ)
Secretary of Evaluation, Planning, Energy and Lottery (SECAP) of the Ministry of Economy, Pedro Miranda
05:30 p.m. – Panel discussion
Questions and answers of the virtual audience
06:00 p.m. – Closing
Moderator: Leonardo Albernaz