Everardo Maciel

Brazil introduced internet submission of individual income-tax returns in 1997 while Maciel led the Federal Revenue Secretariat. This extended earlier computerised filing, giving taxpayers a way to transmit returns without delivering physical media or paper. His role was agency leadership across a sustained modernisation effort, shared with technical teams. The relevant improvement is the new filing channel and reduced physical handling; growth in the number of filers alone cannot establish greater fairness or explain changes in revenue.