Moreover, the collection of the ICMS in the State of destination of the merchandise will have to eliminate ' ' war fiscal' '. The creation of the IVA-F goes to reduce cumulatividade of the system tributary. Today, Cide-Fuel in part of the collection of the Cofins and the Contribution of the PIS is charged diverse times on one same product, that is, in all the stages of production and circulation of the merchandise. The IVA-F goes to tax only the value added in each period of training of the production and the distribution. Thus, the value of the tribute could be definidopela difference enters the price of sales of the product and the cost of the acquisition, in the diverse stages of the productive chain.

However, in both the models, the tribute is repassed at the cost of sales of the good and the service, being paid, therefore, pay for the final consumer. By the way, the government would have to use to advantage the prescribed chance Art. 150, 5, of the CF ' ' The law will determine measured so that the consumers are clarified concerning the taxes that happen on merchandises and servios' ' , assuring bigger transparency in the collection of the tributes. The reform proposal brings advances for the companies, with simplification of the collect tributary, that will be able until resulting in the increase of the economic efficiency and the productivity. However, the PEC does not modify the regressive structure of the system Brazilian tributary. What it occurs is the alteration of the regulation of the indirect tributes, of the cumulative regimen for the incidence on the added value. The main mark of the system Brazilian tributary, that is its enormous regressividade, remains indelvel. Although the insignificant collection of the taxes that have incidence on the patrimony, that they had answered, for example, in 2007, for only 3.3% of the sum collected in tributes, the reform proposal tax silenced on the subject.