Cumulatividade tributária e seus efeitos na economia brasileira: um estudo sobre a COFINS e proposta de reforma
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Tipo
TCC
Data de publicação
2024-12-11
Periódico
Citações (Scopus)
Autores
França, Breno Figueiredo
Orientador
Silva, Davi Marques da
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Resumo
O presente estudo busca analisar os impactos da cumulatividade tributária no Brasil, com foco nas distorções econômicas geradas pela incidência em cascata de tributos ao longo das cadeias produtivas. Parte-se do princípio de que a cumulatividade, ao tributar repetidamente o valor das transações sem permitir compensação, eleva o custo final dos produtos, prejudicando tanto consumidores quanto empresas, especialmente em setores que dependem de cadeias produtivas extensas. Nesse contexto, a Contribuição para o Financiamento da Seguridade Social (COFINS) é analisada como um exemplo de tributo cuja estrutura mista — cumulativa para algumas empresas e não cumulativa para outras — amplia a complexidade do sistema tributário e gera desigualdades competitivas. A pesquisa explora o princípio da não cumulatividade como uma alternativa à tributação em cascata e discute como a neutralidade tributária pode contribuir para um sistema fiscal mais eficiente e justo. Observa-se que o regime cumulativo não apenas encarece os produtos nacionais, dificultando a competitividade internacional, mas também afeta de forma regressiva os consumidores de baixa renda, contrariando os princípios de justiça fiscal. Diante desses desafios, a análise aborda propostas de reforma, como a criação de um Imposto sobre Valor Agregado (IVA) nacional, que visa simplificar o sistema e reduzir a cumulatividade.Este estudo, portanto, investiga a cumulatividade tributária, seus efeitos econômicos e sociais, e a importância de uma reforma que promova a neutralidade e a competitividade no ambiente fiscal brasileiro
This study aims to analyze the impacts of tax cumulativism in Brazil, focusing on the economic distortions generated by cascading taxes throughout production chains. It is based on the principle that cumulativism, by repeatedly taxing transaction values without allowing offsets, raises the final cost of products, negatively affecting both consumers and companies, especially in sectors dependent on extensive production chains. In this context, the Contribution for Social Security Financing (COFINS) is examined as an example of a tax whose mixed structure — cumulative for some companies and non-cumulative for others — increases the complexity of the tax system and creates competitive inequalities. The research explores the principle of non-cumulativity as an alternative to cascading taxation and discusses how tax neutrality can contribute to a more efficient and fair tax system. It is observed that the cumulative regime not only raises the cost of domestic products, hindering international competitiveness, but also affects low- income consumers regressively, counteracting principles of fiscal justice. Faced with these challenges, the analysis addresses reform proposals, such as the creation of a national Value Added Tax (VAT), which aims to simplify the system and reduce cumulativism. This study, therefore, investigates tax cumulativism, its economic and social effects, and the importance of a reform that promotes neutrality and competitiveness in the Brazilian tax environment.
This study aims to analyze the impacts of tax cumulativism in Brazil, focusing on the economic distortions generated by cascading taxes throughout production chains. It is based on the principle that cumulativism, by repeatedly taxing transaction values without allowing offsets, raises the final cost of products, negatively affecting both consumers and companies, especially in sectors dependent on extensive production chains. In this context, the Contribution for Social Security Financing (COFINS) is examined as an example of a tax whose mixed structure — cumulative for some companies and non-cumulative for others — increases the complexity of the tax system and creates competitive inequalities. The research explores the principle of non-cumulativity as an alternative to cascading taxation and discusses how tax neutrality can contribute to a more efficient and fair tax system. It is observed that the cumulative regime not only raises the cost of domestic products, hindering international competitiveness, but also affects low- income consumers regressively, counteracting principles of fiscal justice. Faced with these challenges, the analysis addresses reform proposals, such as the creation of a national Value Added Tax (VAT), which aims to simplify the system and reduce cumulativism. This study, therefore, investigates tax cumulativism, its economic and social effects, and the importance of a reform that promotes neutrality and competitiveness in the Brazilian tax environment.
Descrição
Palavras-chave
cumulatividade tributária , neutralidade econômica , reforma tributária , COFINS , sistema tributário brasileiro , tax cumulativism , economic neutrality , tax reform , COFINS , brazilian tax system