Alteração na matriz tributária brasileira: o que vem por aí?
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Data
2020-12-11
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Universidade Federal de Goiás
Resumo
The current Brazilian tax scenario presents a high complexity, in which a tax reform to simplify it becomes essential due to the large number of problems pointed out as: high tax burden, insufficient distribution, differences in rates between federal entities and the significant amount of
taxes. related standards. This study aims to establish converging points between the proposals that are being processed in the Senate, the Chamber of Deputies and the Federal Government to anticipate the tax trajectory that the country tends to follow. The research is a documentary study that used content analysis in the texts of the proposals that are under discussion in the Senate, the Chamber of Deputies and the Federal Government today. The results show that the Brazilian tax scenario tends to create taxes on added value and to be based, mainly, on the principle of "Non-cumulative", thus meeting the proposed objective. Additionally, in view of the main criticisms to this scenario mentioned by several authors throughout the discussion, the proposal that would best serve is PEC No. 45/2019, as it is the proposal that maintains the autonomy of the States and for not allowing the concession of benefit points that hold the most criticisms.
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Reforma tributária, Tributos, Críticas, Propostas
Citação
CARVALHO, Nathália Ramos de. Alteração na matriz tributária brasileira: o que vem por aí? 2020. 17 f. Trabalho de Conclusão de Curso (Graduação) - Faculdade de Administração, Ciências Contábeis e Economia, Universidade Federal de Goiás, Goiânia, 2020.