Cracks in a hermetic field: influence and political participation in the parliamentary deliberation of the Brazilian Consumption Tax Reform

Abstract

This article explores the 2023 Brazilian consumption tax reform as a socio-political phenomenon, focusing not only on legal outcomes but on the deliberative process itself. Drawing from Fiscal Sociology, the study analyzes public hearings held in Congress, identifying the emergence of new actors and discourses in a historically exclusive field. While elite influence and business interests remain dominant, the participation of women, unions, social movements, and academics outside private practice signals a shift. Key issues such as tax cashback, income redistribution, and environmental taxation gained space in the debate. However, the reform stopped short of adopting progressive mechanisms like carbon taxation or fully implementing cashback programs. International influences—especially from the Organisation for Economic Co-operation and Development (OECD)—shaped the reform, but there was a notable rise in references to Global South countries like India. The findings suggest a fragile yet promising opening of the Brazilian tax field to broader democratic participation, while revealing persistent structural asymmetries.