Professor Pinhanez discussed the current tax system in Brazil, including the tax structure and regulations of federal, subnational states, and local governments. She also examined the municipal tax system and revenue collection, analyzing the role and duties of local government in the current Brazilian federal system, and the reforms that are taking place at the local level.

Monica Pinhanez is Professor of Public Finance and Public Administration, Brazilian School of Public and Business Administration, Getulio Vargas Foundation, Brazil.