A Brazilian taxpayer is an individual or entity that is obligated to pay taxes to the government of Brazil. This includes income tax, value-added tax, and various other taxes that fund public services and infrastructure. Taxpayers are required to file annual tax returns, reporting their income and expenses to determine their tax liability. In Brazil, the tax system is progressive, meaning that higher income earners pay a larger percentage of their income in taxes. The revenue collected from taxpayers is essential for financing government programs, such as education, healthcare, and social services, benefiting the entire population.