Regarding policies to mobilise domestic resources for development and promote investment, Brazil has adopted measures focusing on taxation and aligning the strategies of development banks with National Development Plans. The New PAC (Growth Acceleration Plan) was launched in 2023 to generate jobs and income, and to reduce social and regional inequalities. Brazil also launched the “Mais Produção” Plan to boost national industry through increased autonomy, ecological transition and modernisation of the Brazilian industrial park. These initiatives prioritise infrastructure, digital inclusion and sustainable development, with significant investments from the Brazilian Development Bank, totalling BRA 270 billion (Brazilian reals) for the New PAC and BRA 250 billion for the “Mais Produção” Plan. Finally, the Ecologic Transition Plan further underscores Brazil's commitment to sustainable development through targeted funding aimed at reducing emissions and promoting green industries. On taxation measures, Brazil is converging its transfer pricing system with OECD standards. It became effective in January 2024 and aimed to reduce double taxation, preventing base erosion and profit shifting. In addition, Law No. 14.754/23 introduced controlled foreign corporation rules for individuals to enforce the annual tax on offshore profits. Furthermore, the government has allowed the updating of the base value of assets abroad, resulting in significant revenue collection. A key reform in consumption taxation that seeks to simplify the system by combining state and municipal taxes was sent to the congress.

Regarding policies to promote robust, inclusive and sustainable financial markets, Brazil has focused on its Instant Payment System, Pix, which aims to increase access to electronic payments. Launched by the Central Bank of Brazil, it provides a low-friction, cost-effective payment solution that fosters innovation and new business models. Since 2020, Pix played a pivotal role in digitalising and enhancing the efficiency of Brazil’s financial system. Pix quickly became the country’s primary payment method, with around 5.5 billion transactions in September 2024. By engaging the financial and payment industries, Pix had 160.5 million people and 17.6 million companies as users by September 2024, thereby fostering financial inclusion and supporting economic growth.

In terms of regional and international finance and partnerships to catalyse international resources, Brazil has implemented initiatives to enhance the co‑ordination of financing received from external partners. The Authorisation for the Preparation of Programmes and Projects within the scope of the External Financing Commission (Cofiex) oversees and approves public-sector projects or programmes supported by multilateral development banks and foreign government agencies, ensuring that projects are guaranteed by the federal administration. This initiative engages multilateral banks such as the the Development Bank of Latin America and the Caribbean, the Inter-American Development Bank and the International Bank for Reconstruction and Development, alongside government agencies from France, Germany, Japan and Spain. By enhancing transparency and predictability and providing training for public entities in managing credit operations, Cofiex has facilitated various projects across Brazil, benefiting the infrastructure, health, education and environmental sectors.