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Tribunal de Contas da União

Tax waivers: reference panel for the control and evaluation of tax expenditures

The Federal Court of Accounts – Brazil (TCU) holds reference panels open to the public with a view to collecting subsidies from experts on a given subject.  On October 8, at 9 a.m. (BRT-Brasilia time) the theme of control and evaluation of tax expenditures will be discussed.
Por Secom TCU

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):


Portuguese (afternoon):

The afternoon sessions will be broadcast only in Portuguese.

Follow the virtual debate schedule below:



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



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







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