Tributação das startups no Brasil: análise crítica sobre a adequação dos regimes tributários

Abstract

The main objective of this article is to analyze the adequacy of the Brazilian tax regimes to the economic reality of startups, identifying their profile and the existing regulations on this type of enterprise, as well as the challenges faced in relation to taxation, and proposing solutions that foster competitiveness and growth in the sector, in light of the changes brought by the Tax Reform. The theoretical framework guiding the development of this scientific article is neoconstitutionalism, and the research methodology employed is critical-dialectical, with the use of bibliographic and documentary methods. As a result, the research shows that, despite initiatives aimed at simplifying the tax burden, taxation on gross revenue and bureaucratic complexity still represent significant barriers to the growth and attraction of investments in startups. It was found that the current structures of the four tax regimes: <Simples Nacional=, Presumed Profit, Actual Profit, and Arbitrated Profit, are inadequate for startup business models, which require flexible tax rules that encourage research and development in innovation. In addition, the article concludes that adjustments to the Brazilian Tax System are necessary in order to optimize the tax burden on startups and promote innovative activities. Proposed measures include the relaxation of <Simples Nacional= restrictions for startups, the granting of specific tax incentives to startups and the expansion of incentives provided in the <Lei do Bem=.