Projeto de Reforma Tributária: os possíveis impactos advindos de sua aprovação para as empresas e empresários
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Data
2023-06-06
Tipo de documento
Artigo Científico
Título da Revista
ISSN da Revista
Título de Volume
Área do conhecimento
Ciências Sociais Aplicadas
Modalidade de acesso
Acesso aberto
Editora
Autores
Santos, Thiago Calixto de Araújo
Orientador
Santos, Cleber Araújo dos
Coorientador
Resumo
O sistema tributário brasileiro apresenta-se de uma maneira muito complexa, principalmente por conta dos vários tipos de tributos e inúmeros dispositivos legais que os contribuintes têm de consultar e estudar para cumprimento das obrigações principal e acessórias. Um projeto de reforma tributária para o país já não é de agora, pois observa-se que em alguns momentos da história o Brasil apresentou propostas de reformulações tributárias, mas não obtiveram êxito ocasionando um retardamento em uma reforma tributária definitiva que visasse a resolver os problemas que atrapalham a competitividade econômica. Contudo para o ano de 2023 com movimentação relevante notadamente desde o ano de 2021, o país pensa em tentar implantar uma reforma afim de modernizar seu sistema tributário, com vistas a otimizar o sistema de arrecadação, fiscalização e simplificação dentre outros. O objetivo desse estudo foi demonstrar as mudanças propostas pelo projeto de reforma tributária até o momento da conclusão da pesquisa para alteração na forma tributária atualmente adotada. Para isso foi feita uma pesquisa qualitativa, com apresentação de um estudo de caso com dados contábeis em um cenário real, a fim de se fazer uma comparação com a tributação atual e a tributação proposta pela reforma, buscando determinar qual seria o efeito tributário nas variantes que se apresentam nas discussões no âmbito do Congresso Nacional.
The Brazilian tax system presents itself in a very complex way, mainly due to the various types of taxes and numerous legal provisions that taxpayers have to consult and study in order to comply with the main and accessory obligations. A tax reform project for the country is no longer new, as it is observed that in some moments of history Brazil presented proposals for tax reformulations, but they were not successful, causing a delay in a definitive tax reform that aimed to solve the problems that hamper economic competitiveness. However, for the year 2023, with relevant movements, notably since 2021, the country is considering trying to implement a reform in order to modernize its tax system, with a view to optimizing the collection, inspection and simplification system, among others. The objective of this study was to demonstrate the changes proposed by the tax reform project until the conclusion of the research to change the tax form currently adopted. For this, a qualitative research was carried out, with the presentation of a case study with accounting data in a real scenario, in order to make a comparison with the current taxation and the taxation proposed by the reform, seeking to determine what would be the tax effect in the variants presented in discussions within the scope of the National Congress.
The Brazilian tax system presents itself in a very complex way, mainly due to the various types of taxes and numerous legal provisions that taxpayers have to consult and study in order to comply with the main and accessory obligations. A tax reform project for the country is no longer new, as it is observed that in some moments of history Brazil presented proposals for tax reformulations, but they were not successful, causing a delay in a definitive tax reform that aimed to solve the problems that hamper economic competitiveness. However, for the year 2023, with relevant movements, notably since 2021, the country is considering trying to implement a reform in order to modernize its tax system, with a view to optimizing the collection, inspection and simplification system, among others. The objective of this study was to demonstrate the changes proposed by the tax reform project until the conclusion of the research to change the tax form currently adopted. For this, a qualitative research was carried out, with the presentation of a case study with accounting data in a real scenario, in order to make a comparison with the current taxation and the taxation proposed by the reform, seeking to determine what would be the tax effect in the variants presented in discussions within the scope of the National Congress.
Palavras-chave
Sistema Tributário, Reforma Tributária, Competitividade, Imposto Único