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Reforma tributária no Brasil
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O Brasil reconhecidamente possui um dos mais complexos, onerosos e ineficientes sistemas de tributação do mundo, onde vem sendo discutida a sua reforma desde o advento da EC – Emenda Constitucional 18/1965 (que alterou a Constituição Federal de 1946) e o Código Tributário Nacional, publicado em 1966.
A alteração e reforma introduzida em 1965, que para a época consistia em um enorme avanço e modernidade, uma vez que introduziu parcialmente o conceito de não cumulatividade para alguns tributos, por outro lado, ao criar competências repartidas entre as diversas esferas da Federação: União, Estados e Municípios, acabou acarretando um modelo que se demonstrou anacrônico, demonstrado pelo grande número de tributos indiretos incidentes e cobrado nas 3 (três) esferas federativas e sua inerente competição tributária, agravado pela sua cumulatividade em vários casos, complexidade de normas e alto custos de compliance.
O modelo inédito de repartição de competência tributária ainda em vigor no Brasil, além de tornar o sistema complexo, se mostra refém da possibilidade e intenção em se promover novas reformas, pois nenhum Ente Federativo espera abrir mão de sua competência constitucional em instituir e cobrar tributos, especialmente na tributação indireta. Enquanto isso, na União Europeia e no resto do mundo, notadamente nos países da OCDE, a tributação indireta é em regra atribuída ao poder central de cada país, e em alguns casos, como nos EUA, havendo tributação focada no poder central e no regional.
O objetivo desse trabalho é demonstrar que não são necessárias profundas alterações no sistema vigente no Brasil, para eliminar as suas principais anomalias. Não temos a pretensão de apresentar um modelo ideal de tributação, mas de colaborar com a discussão para a busca de um sistema fiscal mais simples, eficiente, justo, transparente e menos oneroso aos contribuintes e à própria Administração Tributária.
Brazil admittedly has one of the most complex, costly and inefficient tax systems in the world, where its reform has been discussed since the advent of the EC – Constitutional Amendment 18/1965 (which amended the Federal Constitution of 1946) and the National Tax Code, published in 1966. The alteration and reform introduced in 1965, which for that time consisted of an enormous advance and modernity, since it partially introduced the concept of non-cumulativeness for some taxes, on the other hand, by creating competences shared among the different spheres of the Federations : Union, States and Municipalities, ended up leading to a model that proved to be anachronistic, demonstrated by the large number of indirect taxes levied and collected in the 3 (three) federative spheres and its inherent tax competition, aggravated by its cumulativeness in several cases, complexity of rules and high compliance costs. The unprecedented model for allocating tax jurisdiction still in force in Brazil, in addition to making the system complex, is hostage to the possibility and intention of promoting new reforms, as no Federative Entity expects to give up its constitutional competence to institute and collect taxes, especially in indirect taxation. Meanwhile, in European Union and the rest of the world, notably in OECD countries, indirect taxation is as a rule attributed to the central power of each country, and in some cases, as in the USA, with taxation focused on central and regional power. The aim of this work is to demonstrate that there is no need for changes in the current system in Brazil, to eliminate its mains anomalies. We do not intend to present an ideal model of taxation, but to collaborate with the discussion for the search for a simpler, more efficient, fair, transparent and less costly tax system for taxpayers and the Tax Administration itself.
Brazil admittedly has one of the most complex, costly and inefficient tax systems in the world, where its reform has been discussed since the advent of the EC – Constitutional Amendment 18/1965 (which amended the Federal Constitution of 1946) and the National Tax Code, published in 1966. The alteration and reform introduced in 1965, which for that time consisted of an enormous advance and modernity, since it partially introduced the concept of non-cumulativeness for some taxes, on the other hand, by creating competences shared among the different spheres of the Federations : Union, States and Municipalities, ended up leading to a model that proved to be anachronistic, demonstrated by the large number of indirect taxes levied and collected in the 3 (three) federative spheres and its inherent tax competition, aggravated by its cumulativeness in several cases, complexity of rules and high compliance costs. The unprecedented model for allocating tax jurisdiction still in force in Brazil, in addition to making the system complex, is hostage to the possibility and intention of promoting new reforms, as no Federative Entity expects to give up its constitutional competence to institute and collect taxes, especially in indirect taxation. Meanwhile, in European Union and the rest of the world, notably in OECD countries, indirect taxation is as a rule attributed to the central power of each country, and in some cases, as in the USA, with taxation focused on central and regional power. The aim of this work is to demonstrate that there is no need for changes in the current system in Brazil, to eliminate its mains anomalies. We do not intend to present an ideal model of taxation, but to collaborate with the discussion for the search for a simpler, more efficient, fair, transparent and less costly tax system for taxpayers and the Tax Administration itself.
Descrição
Palavras-chave
Direito fiscal Fiscalidade Tributação indirecta Direito tributário Reforma fiscal IVA Países da OCDE União Europeia Brasil Estados Unidos Teses de mestrado - 2022