Soluções de divergência de classificação de mercadorias da RFB sobre alíquotas de IPI e a gestão tributária: uma análise antes e durante o covid-19

Abstract

The overall objective of this study is to analysethe impact of the Divergence Solutions (SDs) issued by the Brazilian Federal Revenue Service (RFB) during the pre-pandemic and pandemic periods on corporate Tax Management (GT). The research follows a qualitative approach, utilizing secondary sources, andemploys a documentary analysis method (content analysis and comparison), also characterizing it as exploratory. A type of census was applied by analysingthe entire set of SDs from both periods. The impacts were categorized as positive, negative, or neutral, considering the variation in IPI tax rates before and after the SDs and correlating them with the affected economic sectors. Thirteen industrial sectors were identified as covered by the classification reforms analysed, and the results demonstrated that most of the classification reform impacts were neutral with respect to the IPI tax rate in bothperiods. Additionally, a negative impact (rate increase) was observed in approximately one-third of the reforms, while a positive impact was identified in about one-fifth of the reforms during the pre-pandemic period and in one-third during the pandemic period, with an increase in positive impacts (rate reduction). Therefore, it is concluded that the RFB's decisions regarding IPI tax rate adjustments,despite being mostly neutral, affected corporate tax management, given the variations in impacts across periods. Moreover, part of thetax rate adjustments resulting from the SDs seem to reflect a fiscal authority measure aimed at alleviating economic difficultiesduring the Covid-19 crisis.