A eficiência tributária sob a ótica da implantação de um imposto sobre o valor agregado: os desafios da reforma tributária brasileira

Abstract

The national tax system has always been the target of numerous criticisms by various sectors of society that, for years, have complained aboutits inefficiency and fought for a reformcapable of simplifying tax rules and optimizing tax collection. The complaint seems to have been met by constitutional reform proposals 45 and 110, both from 2019 and pending in the National Congress. The proposals come with the purpose of making the tax system more efficient by replacing various taxes levied on consumption by only two taxes: one on goods and services (IBS) and a specific one (Selective Tax). It is intended, in this way, to approximate the taxation on consumption in Brazil to the method of "value added tax" (VAT), applied in much of the world, because some of the benefits of this methodology are known, such as the simplicity of the calculation, the increase in the value of the taxable calculation base, the reduction of the number of rates and the uniformity of taxation in the national territory. However, the implementation of a tax reform along these lines in Brazil has serious implications, such as those related to the distribution of the tax burden among taxpayers and other issues related to the autonomy and preservation of the tax revenue of the entities of the Federation.