Reforma tributária: o IVA dual e seus impactos no setor de bens e serviços
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Tipo
TCC
Data de publicação
2024-06
Periódico
Citações (Scopus)
Autores
Silva, Nathaly Correa Almeida da
Orientador
Porfirio Junior, Nelson de Freitas
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ISSN da Revista
Título de Volume
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Resumo
No Brasil, há muitas décadas se discute e pleiteia, nos meios políticos, jurídicos e
econômicos, uma reforma tributária. É necessário que o governo proponha uma reforma
tributária que venha simplificar e harmonizar o atual Sistema Tributário Brasileiro para
garantir maior eficiente e competitividade do país, considerando que muitos impostos, taxas e
contribuições geram dificuldades e custos elevados para as empresas e para cidadãos
brasileiros. Em 20 de dezembro de 2023, o Congresso Nacional promulgou a Emenda
Constitucional n° 132, que muda o sistema de tributação do consumo no país. Na prática, os
tributos sobre o consumo: COFINS, ICMS, IPI, ISSQN e PIS serão gradativamente
transformados em IVA (Imposto sobre Valor Agregado), fazendo uma junção de IBS
(Imposto sobre Bens e Serviços) e CBS (Contribuição sobre Bens e Serviços), além da criação
de imposto seletivo para itens específicos. Diante da necessidade de implementar uma
Reforma Tributária no Brasil, o presente artigo tem como objetivo estudá-la.
In Brazil, tax reform has been discussed and sought in political, legal and economic circles for many decades. It is necessary for the government to propose a tax reform that will simplify and harmonize the current Brazilian Tax System to ensure greater efficiency and competitiveness of the country's costs, considering that many taxes, fees and contributions generate difficulties and increases for companies and Brazilian citizens. On December 20, 2023, the National Congress enacted Constitutional Amendment No. 132, which changes the consumption taxation system in the country. In practice, consumption taxes: COFINS, ICMS, IPI, ISSQN and PIS will be gradually transformed into VAT (Value Added Tax), combining IBS (Goods and Services Tax) and CBS (Contribution on Goods and Services), in addition to the creation of a selective tax for specific items. Given the need to implement a Tax Reform in Brazil, this article aims to study it.
In Brazil, tax reform has been discussed and sought in political, legal and economic circles for many decades. It is necessary for the government to propose a tax reform that will simplify and harmonize the current Brazilian Tax System to ensure greater efficiency and competitiveness of the country's costs, considering that many taxes, fees and contributions generate difficulties and increases for companies and Brazilian citizens. On December 20, 2023, the National Congress enacted Constitutional Amendment No. 132, which changes the consumption taxation system in the country. In practice, consumption taxes: COFINS, ICMS, IPI, ISSQN and PIS will be gradually transformed into VAT (Value Added Tax), combining IBS (Goods and Services Tax) and CBS (Contribution on Goods and Services), in addition to the creation of a selective tax for specific items. Given the need to implement a Tax Reform in Brazil, this article aims to study it.
Descrição
Palavras-chave
reforma tributária , tributação sobre o consumo , impactos , tax reform , consumption taxation system , impacts