Os impactos da reforma tributária no setor automobilístico
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Tipo
TCC
Data de publicação
2024-06
Periódico
Citações (Scopus)
Autores
Haseyama, Jadhy Oliveira
Orientador
Takano, Caio Augusto
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Trata-se de Artigo Científico visando ilustrar, de forma clara, quais seriam os
eventuais impactos que a Emenda Constitucional nº 132, responsável pela Reforma Tributária,
poderia causar no setor automobilístico, no âmbito tributário. O artigo aborda, especificamente,
os impactos tributários, ilustrando eventuais melhorias ou prejuízos que os contribuintes, de
modo geral, podem esperar. Para tanto, utilizou da metodologia de análise, observando-se,
principalmente, o texto da Lei. Tem-se, como conclusão do presente artigo, que a Reforma
Tributária ajudará, de certa forma, o contribuinte a entender o destino dosimpostos pagos. Além
disso, a reforma busca, principalmente no âmbito dos veículos elétricos, respeitar os tratados
internacionais que o Brasil faz parte. Desta forma, demonstra a ampliação do mercado dos
carros elétricos em âmbito nacional.
This scientific article aims to provide a clear illustration of the potential impacts that of the Constitutional Amendment No. 132, which governs Tax Reform, could have on the automotive sector in terms of taxation. Specifically addressing tax implications, the article highlights potential improvements or setbacks that taxpayers in general may anticipate. Employing an analytical methodology, it primarily examines the statutory framework. The conclusion drawn from this study is that Tax Reform will, to a certain extent, aid taxpayers in understanding the allocation of taxes paid. Furthermore, the reform primarily seeks, particularly in the context of electric vehicles, to uphold Brazil's obligations under international treaties. Consequently, it demonstrates the expansion of the domestic market for electric cars.
This scientific article aims to provide a clear illustration of the potential impacts that of the Constitutional Amendment No. 132, which governs Tax Reform, could have on the automotive sector in terms of taxation. Specifically addressing tax implications, the article highlights potential improvements or setbacks that taxpayers in general may anticipate. Employing an analytical methodology, it primarily examines the statutory framework. The conclusion drawn from this study is that Tax Reform will, to a certain extent, aid taxpayers in understanding the allocation of taxes paid. Furthermore, the reform primarily seeks, particularly in the context of electric vehicles, to uphold Brazil's obligations under international treaties. Consequently, it demonstrates the expansion of the domestic market for electric cars.
Descrição
Palavras-chave
reforma tributária , efeitos da reforma tributária , setor automobilístico , impostos ao setor automobilístico , tax reform , automotive sector , automotive sector in terms of taxation , taxation of electric cars