A tributação sobre o consumo no Brasil e a experiência da União Europeia com o Imposto sobre o Valor Acrescentado : possibilidades de adoção deste modelo
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2021
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Importantes setores da vida econômica brasileira, têm compartilhado, há alguns
anos, opinião nem sempre favorável acerca do modelo de tributação sobre bens e serviços,
atualmente em vigor no país. A perceção é que este modelo se tornou altamente complexo
e disfuncional e, por consequência, acaba prejudicando a economia como um todo.
A realização do presente estudo justifica-se a partir da necessidade de maior
entendimento sobre o tema e também de conhecer as possibilidades de mudança. Ao
proceder análise comparativa com modelo de tributação sobre o consumo vigente nos
Estados-membros da União Europeia, verifica-se que o Brasil não utiliza em sua totalidade
as estratégias exitosas adotadas nestes países.
A principal finalidade deste trabalho é verificar as possibilidades de inclusão, ao
Sistema Tributário Nacional, de um imposto único sobre o consumo, neutro, com
arrecadação centralizada e vigência harmónica em todo o território nacional, aos moldes do
IVA Europeu.
O Sistema Tributário Brasileiro apesar de acolher a técnica de tributação sobre o
valor acrescentado, não o faz de forma completa, eficiente e produtiva. Dividiu e reduziu a
base de incidência e ainda mantém no sistema impostos cumulativos. Em virtude dessas
características e de outros problemas gerados pela complexidade do sistema, as empresas
brasileiras arcam com altos custos de conformidade e perdem competitividade.
Após análise procedida aos problemas da tributação sobre o consumo e suas
consequências conclui-se que as soluções existem. Nesse sentido, as propostas de reforma
tributária, atualmente em tramitação no Congresso Nacional (Parlamento), concentram
ideias sintonizadas com experiências exitosas em muitos países, com sistema econômico
organizado.
Tais propostas são claramente exequíveis e sua apreciação se faz cada vez mais
urgente. No entanto para a efetiva implementação de um novo modelo de tributação sobe o
consumo no país, é necessário a realização de um amplo debate, onde também a
sociedade, e não apenas os agentes econômicos, possa ser ouvida e seja contemplada com
melhores práticas de tributação.
Important sectors participating in Brazilian economic life have, for some years, shared an unfavorable opinion on the model of taxation on goods and services, currently in force in the country. The perception is that this model becomes highly complex and dysfunctional and, consequently, ends up harming the economy as a whole. The realization of this study is justified from the need for greater understanding on the topic and also to know the possibilities for change. When carrying out a comparative analysis of the consumption taxation model, in force in the Member States of the European Union, it appears that Brazil does not fully use the successful strategies adopted by countries. The Brazilian Tax System, despite adhering to a taxation technique on the assigned value, does not do it efficiently and productively. It divided and reduced the cut base and still maintains cumulative taxes in the system. Due to the characteristics and other problems generated by the complexity of the system, Brazilian companies bear high compliance costs and lose specialists. A main job of this work is to verify the possibilities of including a single tax on consumption in the National Tax System, neutral, with centralized collection and harmonious validity throughout the national territory, along the lines of European VAT. The path, it is known, is long and presents difficulties also due to Brazilian Federalism. After analyzing the problems of taxation on consumption and its consequences, it is concluded that the solutions exist. In this sense, the tax reform proposals, currently underway in the National Congress (Parliament), concentrate ideas in line with successful experiences of many countries with an organized economic system. Such proposals are clearly feasible and their consideration is becoming more and more urgent. However, for the implementation of a new model it is necessary to hold a broad debate, where society can also be heard.
Important sectors participating in Brazilian economic life have, for some years, shared an unfavorable opinion on the model of taxation on goods and services, currently in force in the country. The perception is that this model becomes highly complex and dysfunctional and, consequently, ends up harming the economy as a whole. The realization of this study is justified from the need for greater understanding on the topic and also to know the possibilities for change. When carrying out a comparative analysis of the consumption taxation model, in force in the Member States of the European Union, it appears that Brazil does not fully use the successful strategies adopted by countries. The Brazilian Tax System, despite adhering to a taxation technique on the assigned value, does not do it efficiently and productively. It divided and reduced the cut base and still maintains cumulative taxes in the system. Due to the characteristics and other problems generated by the complexity of the system, Brazilian companies bear high compliance costs and lose specialists. A main job of this work is to verify the possibilities of including a single tax on consumption in the National Tax System, neutral, with centralized collection and harmonious validity throughout the national territory, along the lines of European VAT. The path, it is known, is long and presents difficulties also due to Brazilian Federalism. After analyzing the problems of taxation on consumption and its consequences, it is concluded that the solutions exist. In this sense, the tax reform proposals, currently underway in the National Congress (Parliament), concentrate ideas in line with successful experiences of many countries with an organized economic system. Such proposals are clearly feasible and their consideration is becoming more and more urgent. However, for the implementation of a new model it is necessary to hold a broad debate, where society can also be heard.
Descrição
Orientação: Claudia Afeto Dias
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, FISCALIDADE, SISTEMAS FISCAIS, IMPOSTOS, POLÍTICA FISCAL, REFORMAS FISCAIS, ACCOUNTING, TAX REFORMS, TAX SYSTEM, FISCAL SYSTEMS, TAXES, FISCAL POLICY