Development of Feasible Indicators and Metrics for the Analysis of Public Taxation Policies in Brazil
Year: 2026
Type: article
Abstract: The article analyzes the development of viable indicators and metrics for evaluating tax public policies in Brazil, especially in the context of the 2023 tax reform. The main objective is to propose the construction of an interactive dashboard that gathers key performance indicators (KPIs) capable of measuring efficiency, equity, economic impact, social acceptance, and fiscal sustainability of new taxes. This qualitative and exploratory research is based on the Punctuated Equilibrium Theory as a theoretical framework to understand processes of stability and rupture in tax policies, applying it to the reform that introduced IBS and CBS in replacement of several traditional taxes. The results suggest that adopting diversified metrics enhances the ability to measure the success of tax policies, going beyond revenue performance and allowing for the assessment of tax justice, distributive effects, and social legitimacy. It concludes that integrating these indicators into a monitoring panel strengthens transparency, accountability, and decision-making, consolidating a model applicable to the analysis of future taxes in Brazil.
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7225393417