One function per clause
Each clause should precisely amend a text or create an identifiable duty.
Tax reform · Plan de Rupture
Civic draft tax reform bill
Clause-by-clause architecture for thirteen tax measures, requiring expert review.
Working architecture
| Title | Purpose |
|---|---|
| I | Definitions, principles and indicators |
| II | Constitutional ceiling and trajectory |
| III | Low-wage contributions |
| IV | Inheritance and property gains |
| V | Development tax |
| VI | Research tax credit and public research |
| VII | Fraud and safeguards |
| VIII | Tax expenditures and procurement |
| IX | Transition, evaluation and commencement |
Drafting rules
Transition
Existing contracts and investments need commencement rules.
Costing annex
Every revenue and expenditure item states sources, assumptions and sensitivity.
Rights
Automated detection retains adversarial process and appeal.