Reformas tributárias: as perspectivas de adoção do IVA na tributação sobre o consumo
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Tipo
TCC
Data de publicação
2022-06
Periódico
Citações (Scopus)
Autores
Cantú, Leonardo José Passos
Orientador
Avelino, Pedro Buck
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Resumo
O Sistema Tributário Brasileiro é marcado pela maior arrecadação em tributos incidentes sobre bens e consumos e pela complexidade. Segundo dados de 2020 do Tesouro Nacional, a arrecadação de tributos representa 34% do PIB Nacional. Nessa porcentagem, 13,42% são de impostos de bens e consumos. Dessa forma, ofende-se o princípio constitucional da capacidade contributiva em razão dos tributos sobre bens e consumos não auferirem a real renda dos contribuintes que estão recolhendo mencionados tributos, eis que suas bases de cálculos são os bens ou serviços consumidos. Assim, tributa-se de maneira igualitária os desiguais. Ademais, o Sistema Tributário Nacional apresenta demasiada complexidade. Diversos tributos podem incidir em uma operação comercial, gerando diversos ônus para as empresas no recolhimento destes tributos. Diante destas problemáticas, o Congresso Nacional apresentou duas propostas de Emenda Constitucional: a Proposta de Emenda à Constituição (“PEC”) 45/2019 e a 110/2019. A principal mudança a ser destacada das duas PECs é a unificação de diversos tributos incidentes sobre os bens e consumos no chamado Imposto sobre Bens e Serviços (“IBS”) inspirado no Imposto sobre Valor Agregado (“IVA”) dos países europeus e em países sul-americanos como o Chile. Com a adoção do IVA, Chile, Portugal e Itália possuem elevados indicadores sociais e econômicos que demonstram a boa alternativa do Brasil em unificar os tributos sobre o consumo. Assim, caso umas das PECs entre em vigor, a lei complementar pode seguir os parâmetros dos países do estudo haja vista seus resultados alcançados, com a ressalva de que o Brasil é um estado federativo, bem como se inspirar para instituir certos benefícios fiscais ou condições favoráveis ao contribuinte na proposta que permite ao legislador fazê-lo.
The Brazilian Tax System is marked by the largest collection of taxes on goods and consumption and by its complexity. According to data from 2020 from the National Treasury, tax collection represents 34% of the National GDP. In this percentage, 13.42% are taxes on goods and consumption. This way, the constitutional principle of the ability to pay is offended by the fact that the taxes on goods and consumption do not assess the real income of the taxpayers who are paying these taxes, since their calculation basis is the goods or services consumed. Thus, the unequal are taxed equally. Furthermore, the National Tax System presents too much complexity. Several taxes may be charged on a commercial operation, generating several burdens for companies in the collection of these taxes. In view of these problems, the National Congress has presented two proposals for Constitutional Amendment: the Proposed Amendment to the Constitution ("PEC") 45/2019 and 110/2019. The main change to be highlighted from the two PECs is the unification of several taxes levied on goods and consumption in the so-called Tax on Goods and Services ("IBS") inspired by the Value Added Tax ("VAT") of European countries and South American countries such as Chile. With the adoption of VAT, Chile, Portugal and Italy have high social and economic indicators that demonstrate the good alternative of Brazil in unifying taxes on consumption. Thus, if one of the PECs comes into force, the complementary law can follow the parameters of the countries of the study in view of its results achieved, with the caveat that Brazil is a federative state, as well as be inspired to institute certain tax benefits or favorable conditions for the taxpayer in the proposal that allows the legislature to do so.
The Brazilian Tax System is marked by the largest collection of taxes on goods and consumption and by its complexity. According to data from 2020 from the National Treasury, tax collection represents 34% of the National GDP. In this percentage, 13.42% are taxes on goods and consumption. This way, the constitutional principle of the ability to pay is offended by the fact that the taxes on goods and consumption do not assess the real income of the taxpayers who are paying these taxes, since their calculation basis is the goods or services consumed. Thus, the unequal are taxed equally. Furthermore, the National Tax System presents too much complexity. Several taxes may be charged on a commercial operation, generating several burdens for companies in the collection of these taxes. In view of these problems, the National Congress has presented two proposals for Constitutional Amendment: the Proposed Amendment to the Constitution ("PEC") 45/2019 and 110/2019. The main change to be highlighted from the two PECs is the unification of several taxes levied on goods and consumption in the so-called Tax on Goods and Services ("IBS") inspired by the Value Added Tax ("VAT") of European countries and South American countries such as Chile. With the adoption of VAT, Chile, Portugal and Italy have high social and economic indicators that demonstrate the good alternative of Brazil in unifying taxes on consumption. Thus, if one of the PECs comes into force, the complementary law can follow the parameters of the countries of the study in view of its results achieved, with the caveat that Brazil is a federative state, as well as be inspired to institute certain tax benefits or favorable conditions for the taxpayer in the proposal that allows the legislature to do so.
Descrição
Palavras-chave
tributação sobre o consumo , IVA , IVA na Europa e na América Latina , reformas tributárias , consumer taxation , VAT , VAT in Europe and Latin America , tax reforms