Exemption without counterpart: tax privilege for mega-events

The Ranking of Politicians opposes the proposal, arguing that granting an exemption from ISS (Service Tax) for events related to the organization and execution of the 2027 FIFA Women's World Cup creates a selective tax benefit, reduces municipal revenue, and transfers the fiscal cost of a large-scale private event to the average taxpayer.

Although hosting the tournament may generate positive externalities, such as tourism, international visibility, and economic activity, any revenue waiver must be exceptional, transparent, justified by clear estimates of budgetary impact, and accompanied by objective counterpart measures. Without this, the measure approaches a tax privilege granted to an entity with high economic capacity, to the detriment of local public services and fiscal responsibility.

The ranking argues that international events are welcome in Brazil, but not at the expense of a system where the government forgoes revenue while the population continues to bear one of the heaviest tax burdens in the world. Economic development is not built on isolated exceptions, but on general rules, a healthy business environment, and equal treatment among taxpayers.