Taxation on Consumption with Tax Reform
DOI:
https://doi.org/10.29327/2384439.2.3-5Keywords:
Tax Reform, IVA, Tax BurdenAbstract
In December 2019, IPEA - Institute of Applied Economic Research presented work for the discussion on Tax Reform with number TD-Text for Discussion number 2530 where it compared the PEC - Constitutional Amendment Project 45/2019, presented in the Chamber of Deputies on 04/30/2019, and PEC 110/2019, presented in the Federal Senate on 07/09/2019. The work included discussions on the Reform that led to the approval in the Chamber of Deputies of the aforementioned PEC 45/19. The highlight of the work was VAT, dual VAT, the Regional Development Fund and, in particular, the reference rate, the percentage of which has not yet been defined. On the other hand, the Brazilian Institute of Geography and Statistics also developed and published in the period from October to December 2022, its own methodology for calculating Added Value. Regardless of the percentage of the reference rate to be approved by Congress, this work applied a VAT – Value Added Tax to carry out comparative simulations between the current tax burden and that which may be levied in the future on the consumption of goods and services, demonstrating that the accounting and tax work of companies will be simplified, however, it should not result in a significant reduction or increase in the tax burden with the advent of the Tax Reform, especially if the aforementioned VAT does not have a reference rate higher than 20%.
Downloads
References
CARVALHO, F. J. Os efeitos dos tributos indiretos sobre os materiais para a construção civil. 2011. 109 f. Dissertação (Mestrado em Ciências Cont. Atuariais) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2011.
CONJUR – CONSULTOR JURIDICO. Disponível em https://www.conjur.com.br/2019-jul-18/sergio-rocha-justica-entre-pilares-reforma-tributaria-ideal. Acesso em: 09. outt. 2023.
CONSELHO FEDERAL DE CONTABILIDADE. Disponível em https://cfc.org.br/tecnica/normas-brasileiras-de-contabilidade/nbc-ta-de-auditoria-independente/. Acesso em: 10. out. 2023.
IBGE – INSTITUO BRASILEIRO DE GEOGRAFIA E ESTATISTICA; Disponível em https://biblioteca.ibge.gov.br/index.php/biblioteca-catalogo?id=26907&view=detalhes. Acesso em: 23.out.2023
IPEA – FUNDAÇÃO INSTITUO DE PESQUISA ECONOMICA APLICADA. Ddisponível em https://portalantigo.ipea.gov.br/agencia/index.php?option=com_content&view=article&id=35279&Itemid=444 .
OLIVEIRA, L.M. et al. Manual de contabilidade tributária. 14ª ed. São Paulo: Atlas, 2009.
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Natália Lucarelli Nunes de Farias Thomaz, Eli Carlos Pereira, Nathalia Santos Moreira, Marcelo de Paula Souza, Francisco José Pereira de Carvalho
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Policy
By submitting a manuscript for publication in the journal Advances in Global Innovation & Technology (@_GIT), authors agree, in advance and unrestrictedly, to the following terms:
- The authors retain the copyright and grant to the Journal Advances in Global Innovation & Technology (@_GIT) the right of first publication of the manuscript, without any financial burden, and waive any other remuneration for its publication in the Journal of Advances in Global Innovation & Technology (@_GIT).
- Upon submission to the Journal of Advances in Global Innovation & Technology (@_GIT), the manuscript is automatically licensed under the Creative Commons Attribution License, which allows the sharing of the work with acknowledgment of authorship and initial publication in the Journal Advances in Global Innovation & Technology (@_GIT).
- Authors are authorized to enter into additional contracts separately, for non-exclusive distribution of the version of the work published in the Journal Advances in Global Innovation & Technology (@_GIT) (publish in repositories or as a book chapter), with acknowledgment of the initial publication in the Journal Advances in Global Innovation & Technology (@_GIT), provided that such agreement does not imply an endorsement of the content of the manuscript or the new vehicle by the Journal of Advances in Global Innovation & Technology (@_GIT).
- Authors are allowed and encouraged to publish and distribute their work online, in institutional repositories, for example after the editorial process is completed.
- The authors warrant that they have obtained proper permission from their employers for the transfer of rights under this agreement, if those employers own any copyright in the manuscript. In addition, the authors assume any and all responsibility for possible copyright infringements of these employers, exempting Advances in Global Innovation & Technology (@_GIT) from any and all liability in this regard.
- The authors assume all responsibility for the content of the work, including the due and necessary authorizations for the disclosure of data collected and results obtained, exempting the Journal of Advances in Global Innovation & Technology (@_GIT) from any and all liability in this regard.
