Uma análise do sistema tributário brasileiro e a necessidade de reforma

Abstract

This dissertation presents a critical analysis of the current Brazilian tax system, highlighting its shortcomings and impact on social inequality. The main objective is to discuss the need for tax reforms to promote greater social justice and present the proposals being discussed in congress and in society at large. The taxation of goods and services has some flaws, such as the incidence of taxes on the same base, which generates inefficiencies in the productive sector and impacts the productivity of companies in the country. Taxation on payroll can also have negative impacts on the economy, such as reducing the supply of formal jobs and incentivizing informality. The work also emphasizes the importance of fiscal education to disseminate information and concepts about fiscal management and to promote social participation in the processes of application and monitoring of public resources. The proposals in Congress, along with the ANFIP's solidarity reform, aim to address the aforementioned problems by offering alternatives to reduce income inequality through changes in tax rates or streamlining the tax system. Finally, the work emphasizes that tax reform must be carefully planned and executed to minimize possible negative impacts, involving relevant stakeholders in the process of formulation and implementation. A successful tax reform must be based on evidence and careful analysis of the potential impact on different sectors of the economy and social groups. The work concludes that income taxation should be more progressive, with higher taxes levied on the wealthier and lower on the poorer. Additionally, it is necessary to eliminate the distortions of the presumed and actual profit regimes and align effective rates with statutory rates provided by law.