Impactos das contribuições sociais na tributação do consumo
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Tipo
TCC
Data de publicação
2021-06
Periódico
Citações (Scopus)
Autores
Vidal, Eduardo Tadeu Mello
Orientador
Medeiros, Edmundo Emerson de
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ISSN da Revista
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Resumo
O direito tributário brasileiro conta com diversas bases tributárias, as quais são utilizadas como fonte de arrecadação do Governo, sendo elas a propriedade, a renda, a folha de salário, os bens e serviços, as transações financeiras, entre outras.
Dentre tais bases, a base arrecadatória incidente sobre o consumo, isto é, sobre bens e serviços, é tida como majoritária, assumindo protagonismo em termos de relevância e volume frente à arrecadação nacional.
Para maior clareza expositiva, nos últimos 10 anos, a arrecadação de bases tributárias sobre o consumo superou 40% do total arrecadado. À título comparativo, em países tidos como desenvolvidos, como os participantes da Organização para a Cooperação e Desenvolvimento Econômico – OCDE, a participação da base tributária sobre o consumo da arrecadação total permanece em torno de 32%, configurando o Brasil como um notável taxador desta base.
As bases tributárias sobre o consumo, além de possuírem a função arrecadatória, responsável pelo custeio do Estado, aderem também à função extrafiscal, destinando o valor arrecadado a atividades para além do mero financiamento de suas atividades.
Com base nisso, o presente trabalho discorrerá sobre tal forma de tributação e, mais especificamente, sobre as contribuições sociais atualmente aplicáveis ao consumo brasileiro. A questão é importante, sobretudo, no que versa sobre os impactos financeiro em relação ao total arrecadado e proporcional ao PIB dos anos de arrecadação, a partir de onde poderemos inferir a consequência imediata dos impactos gerados pelas contribuições sociais na tributação do consumo brasileiro.
Não obstante, abordaremos uma análise, em linhas gerais, da proposta do Governo Federal para a substituição das contribuições do PIS e da COFINS pela Contribuição Social sobre Operações com Bens e Serviços – CBS, bem como seus impactos em uma empresa comparados ao cenário então vigente.
Brazilian tax law has several tax bases, which are used as a source of government revenue, such as property, income, payroll, goods and services, financial transactions, among others. Amid such bases, the tax base levied on consumption, that is, on goods and services, is considered to be the majority, assuming a leading role in terms of relevance and volume compared to the national tax collection. For greater expository clarity, in the last 10 years, the collection of tax bases on consumption has exceeded 40% of the total collected. By way of comparison, in countries considered to be developed, such as the participants of the Organization for Economic Cooperation and Development - OECD, the participation of the tax base on the consumption of the total collection remains around 32%, configuring Brazil as a notable taxer of this collection. base. The tax bases on consumption, in addition to having the collection function, responsible for State funding, also adhere to the extra-fiscal function, allocating the amount collected to activities beyond the mere financing of their activities. Based on this, the present thesis will discuss this form of taxation and, more specifically, on the social contributions currently applicable to Brazilian consumption. The question is important, above all, with regard to the financial impacts in relation to the total collected and proportional to the GDP of the collection years, from where we can infer the immediate consequence of the impacts generated by social contributions on the taxation of Brazilian consumption. Nevertheless, we will approach an analysis, in general terms, of the Federal Government's proposal to replace the contributions of PIS and COFINS by the Social Contribution on Transactions with Goods and Services - CBS, as well as their impacts on a company compared to the current scenario.
Brazilian tax law has several tax bases, which are used as a source of government revenue, such as property, income, payroll, goods and services, financial transactions, among others. Amid such bases, the tax base levied on consumption, that is, on goods and services, is considered to be the majority, assuming a leading role in terms of relevance and volume compared to the national tax collection. For greater expository clarity, in the last 10 years, the collection of tax bases on consumption has exceeded 40% of the total collected. By way of comparison, in countries considered to be developed, such as the participants of the Organization for Economic Cooperation and Development - OECD, the participation of the tax base on the consumption of the total collection remains around 32%, configuring Brazil as a notable taxer of this collection. base. The tax bases on consumption, in addition to having the collection function, responsible for State funding, also adhere to the extra-fiscal function, allocating the amount collected to activities beyond the mere financing of their activities. Based on this, the present thesis will discuss this form of taxation and, more specifically, on the social contributions currently applicable to Brazilian consumption. The question is important, above all, with regard to the financial impacts in relation to the total collected and proportional to the GDP of the collection years, from where we can infer the immediate consequence of the impacts generated by social contributions on the taxation of Brazilian consumption. Nevertheless, we will approach an analysis, in general terms, of the Federal Government's proposal to replace the contributions of PIS and COFINS by the Social Contribution on Transactions with Goods and Services - CBS, as well as their impacts on a company compared to the current scenario.
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Palavras-chave
tributação , contribuições sociais , consumo , taxation , social contributions , consumption