Reforma tributária: uma análise da nova forma de cobrar impostos.

Abstract

ABSTRACT:This work aims to analyze the changes that the tax reform proposes, with a focus on PEC 45/2019, bringing a simple and strong objective of simplifying the national tax system through the unification of taxes into a single tax, VAT. (Value Added Tax). The study in question addresses the importance of taxes with an eye toward social and economic development, using the historical evolution of the Brazilian tax system to exemplify the disorganization and challenges faced by government entities and other taxpayers. In addition to bringing a review of the main categories of taxes in the country, including fees, improvement contributions and the taxes themselves, detailing the changes foreseen in the reform. The study uses an exploratory nature, based on bibliographical research, seeking to understand the practical implications that the reform proposes in terms of revenue that taxpayers will have to adapt to. Finding at the end of the research that tax reforms are necessary when the context of the tax system is quite complex, which ends up generating not only difficulties in understanding and conflicts in the collection of various taxes, but also aggravates structural issues that remain without a solution, which in turn compromises tax efficiency and the clear relationship that the taxpayer must maintain with the State when it comes to this matter.