Reforma Tributária: racionalização da tributação e estímulo ao empreendimento
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Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Silva, Lucas Otoboni Biffi
Orientador
Chimenti, Ricardo Cunha
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
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Resumo
O presente artigo acadêmico tem o objetivo de analisar, de maneira crítica, o atual cenário
no qual está inserido o sistema tributário brasileiro. Primeiramente buscando explicar o conceito
de elementos intrínsecos ao direito tributário como, por exemplo, o significado, origem e diferenças
das obrigações acessórias e obrigações principais e como as obscuridades e dificuldades de
cumprimento das primeiras impactam diretamente no exercício da atividade empresarial no país.
Em um segundo momento o presente artigo aborda as dificuldades do exercício da atividade
empresarial no Brasil ante (i) a vasta gama de tributos aos quais o empreendedor brasileiro está
submetido e as suas respectivas normas complexas e de difícil compreensão que desestimulam o
investimento do capital estrangeiro no país; (ii) as distorções de mercado causadas pelo atual
modelo de recolhimento adotado pelo Brasil, que facilita e até estimula a prática da sonegação
fiscal. O presente artigo aborda ainda a temática envolvendo as injustiças sociais resultantes de
uma tributação majoritariamente incidente sobre o consumo o que acaba por aumentar as
desigualdades sociais, indo em desencontro aos princípios constitucionais que deveriam reger a
tributação no país. Por fim, busca-se trazer à baila as possíveis soluções aos problemas
apresentados, as quais envolvem, majoritariamente, a migração da tributação sobre o consumo para
a tributação baseada na renda e na propriedade com alíquotas progressivas ou então a solução que
é tida como a mais eficiente, a qual consiste em uma reforma completa do atual sistema para
instituição de um imposto único incidente sobre as operações financeiras.
The present academic article aims to critically analyze the current scenario that is not qualified for the Brazilian tax system. Firstly, seeking to explain the concept of elements intrinsic to tax law, such as, for example, the meaning, origin and differences of access and the main permissions and the main ones, and as obscurities and difficulties in the execution of the first impacts directly impacted in the exercise of the activity in the country. In a second step, this article addresses the difficulties of exercising business activities in Brazil in view of (i) a wide range of attributes to which the Brazilian entrepreneur is subjected and how his norms of complex and difficult to use norms to discourage or invest foreign capital in the country; (ii) as market distortions caused by the current collection model adopted by Brazil, which facilitates and even encourages the practice of tax evasion. This article also addresses the issue involved a social injustices applied to a taxation that mostly applies to consumption or that ends up increasing a social inequalities, indicating the design of the constitutional principles that should govern taxation in Brazil. Finally, research if you can bring solutions to problems as possible, mainly, a tax registration on the consumption of income and property taxation with progressive rates or else a solution that is as more efficient, one which consists of a complete reform of the system for the imposition of a single tax on financial transactions.
The present academic article aims to critically analyze the current scenario that is not qualified for the Brazilian tax system. Firstly, seeking to explain the concept of elements intrinsic to tax law, such as, for example, the meaning, origin and differences of access and the main permissions and the main ones, and as obscurities and difficulties in the execution of the first impacts directly impacted in the exercise of the activity in the country. In a second step, this article addresses the difficulties of exercising business activities in Brazil in view of (i) a wide range of attributes to which the Brazilian entrepreneur is subjected and how his norms of complex and difficult to use norms to discourage or invest foreign capital in the country; (ii) as market distortions caused by the current collection model adopted by Brazil, which facilitates and even encourages the practice of tax evasion. This article also addresses the issue involved a social injustices applied to a taxation that mostly applies to consumption or that ends up increasing a social inequalities, indicating the design of the constitutional principles that should govern taxation in Brazil. Finally, research if you can bring solutions to problems as possible, mainly, a tax registration on the consumption of income and property taxation with progressive rates or else a solution that is as more efficient, one which consists of a complete reform of the system for the imposition of a single tax on financial transactions.
Descrição
Palavras-chave
reforma tributária , imposto único , tributação , tax reform , single tax , taxation