Fiscal Studies Center (NEF)

The activities of the Fiscal Studies Center (NEF) began in 2009, always focused on the challenge of overcoming the deficit of empirical legal research in Brazil. From then on, the nucleus has established itself as one of the main research units of FGV Sao Paulo Law School.

Among the activities of NEF are: 1) studies by ad hoc collaborators and researchers linked to the school; 2) teaching activity in the classroom; 3) holding events; and 4) publishing the research results in various media, such as journals, wide circulation newspapers, and books.

The Fiscal Studies Nucleus carries out research projects across the following research lines:

Our Tax Reform

This research line aims to systematize information, propose directions, and build synergies between the State and society, to debate and think about a high-quality reform of the Brazilian tax system, by providing institutional solutions to promote the necessary legal security for the country's economic and social development. The current context of the financial crisis presents the opportunity for a new milestone for the fiscal debate in Brazil, guided by simplicity, transparency, neutrality, and equity.

Tax Credit Macro view

In the last years, discussion on the constitution and collection of tax credits has proven to be relevant, in light of the clear failure of its model. The enormous and unbalanced Brazilian tax litigation reveals how fragile are the relations between fiscal authorities and taxpayers. This research line intends to find out the real difficulties faced by fiscal authorities and taxpayers in the fiscal administrative process, in the fiscal execution, and in understanding the anti-avoidance rule.