He says that forgiveness can affect the general interest of the population, because if it manifests itself excessively in debtors, it affects a balance that must exist between revenue and public expenditure.
mentions that in recent times and in the event of disasters such as the 2017 earthquake and other economic and financial reasons, the federal executive has exercised its powers and proceeded with tax forgiveness to normalize economic activity in regions and sectors.
According to the President of the republicfor the last six years, the purpose of providing such taxpayer benefits has been distorted until it reaches the point of generating forgiveness, practically "in a flat and smooth manner, without a fiscal policy approach".
This practice, he said, generates a collapse in the state's financial revenues, as well as an imbalance in the fiscal burden that falls on society as a whole at the expense of taxpayers complied.
In terms of executive, with the initiative he presented, "the harmful practice of providing discretionary and periodic and, in a summarized and large-scale way, the forgiveness of tax debtors' contributions" will stop.
The initiative to change the article 28 were referred to the Chamber of Deputies for analysis and pronouncement.