He’s an economist. Appy graduated from the Faculty of Economics, Administration, Accounting and Actuarial Science at the University of São Paulo (FEA-USP), where he studied with Fernando Sampaio, Plínio’s son, at the end of the 1980s. He also has a master’s degree in the field. Before becoming directly involved with the government, Appy was a professor of the economics course at PUC, in São Paulo, from 1996 to 2002.
Furthermore, he was the creator of the Fiscal Citizenship Center, a company that considers itself an independent institution that tries to simplify the country’s tax system.
The reform
As soon as he took office in the current government, Appy said, in an interview with Infomoney, that the tax reform only did not advance sooner due to a “lack of commitment” from Jair Bolsonaro’s government. “The topic was mature, due to the advancement of technical discussion in the construction of a model that greatly mitigates resistance. In this government, it did not progress basically because it did not want to put political capital into approving the reform.”
According to Appy, now people will know how much tax they are paying on each purchase. The text delivered by the Minister of Finance, Fernando Haddad, establishes the creation of the IBS (Tax on Goods and Services), the CBS (Social Contribution on Goods and Services) and the IS (Selective Tax). The rates will replace the three federal taxes (PIS, Cofins and IPI), one state (ICMS) and one municipal (ISS).
