Adoção do IVA no Brasil: analise do substitutivo da proposta de Emenda Constitucional 110/2019

Abstract

Tax reform has been a frequent subject on the national political agenda, having great relevance when we verify the current structuring of the Brazilian Tax System. National taxation is composed of a tangle of legislation and a diversity of taxes. When it comes to the taxation system on consumption, it is considered by many specialists as excessively complex, due, in large part, to its extensive legislation. The present work aims to address the issue of Tax Reform on the form of the Substitute of PEC nº 110/2019. This text, originated from the mixture of Proposed Constitutional Amendments 45/2019 and 110/2019, and Project of Law 3887/2020. Therefore, this study aims to bring the main changes in tax legislation arising from the approval of the Substitutive, which proposes the correction of taxation on consumption through the substitution of five taxes (ISS, ICMS, IPI, PIS and COFINS), for taxes along the lines of the Value Added Tax (VAT). The study was elaborated using a research typology characterized as bibliographic and documentary, with a qualitative approach and defined as an exploratory research. As a result, it was possible to verify that the Substitute, if approved, will institute three new taxes: the Goods and Services Tax (IBS); the Contribution on Goods and Services (CBS); and the Selective Tax (IS). In this way, Brazil would adopt the system of taxation on consumption based on the VAT taxation model. Following the principles of Neutrality, Equity, Simplicity and Productivity.