Análise dos impactos da complexidade da tributação no funcionamento operacional e financeiro das empresas e as propostas de reforma tributária

Abstract

The hypothesis that we intend to verify, in this work, is the following: the national tax system is very complex, given that the legislation that governs it is quite extensive, with several daily changes, considering the federal, state and municipal spheres, so that negatively affects the productivity of companies in the various sectors of the Brazilian economy, leading entrepreneurs, in many cases, to choose between operational investment or compliance with legislation. Do the tax reform proposals underway in the National Congress have the potential to generate a simplification in this system? The thematic cut and approach will seek to analyze how the National Tax System has developed over the years. Try to analyze the return to social welfare of the amount collected by the State through taxes and compare with OECD member countries. And then, evaluate the tax reform proposals and verify their possible impacts on the Brazilian economy, in an attempt to understand whether there will be a reduction and simplification of the tax burden for the taxpayer. The methodology used will be the bibliographic review, bringing together the most recent research on the subject, as well as the case study of OECD member countries, without universalization of data, but with the intention of obtaining a good sample, which will serve as a reference.