Análise comparativa dos impactos fiscais da reforma tributária nas empresas dos setores de comércio e serviços

Abstract

This undergraduate thesis aims to comparatively analyze the fiscal impacts of the Brazilian Tax Reform on companies in the trade and service sectors. The study seeks to identify how the changes introduced by Constitutional Amendment No. 132/2023and Complementary Law No. 214/2025 may affect the tax burden and fiscal planning of companies, considering the Simples Nacional, Presumed Profit, and Real Profit taxation regimes. A hypothetical-deductive approach was adopted, with numerical simulations based on data from two hypothetical companies representing a restaurant and an aesthetic clinic located in Minas Gerais. The methodology involved analyzing tax burdens before and after the reform, using estimated rates for the new Dual Value-Added Tax system (IVA Dual), composed of the Goods and Services Tax (IBS) and the Contribution on Goods and Services (CBS). The results showed that trade sector companies tend to experience a reduction in tax burden under the Real Profit regime, while service sector companies may face a significant increase due to the replacement of the ISS tax with higher IBS rates. The study concludes that the reform will have different effects depending on the taxation regime and economic sector, highlighting the importance of careful tax planning to optimize results and reduce fiscal risks.