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A reforma da tributação indireta no Brasil baseada nos sitemas europeu do IVA e canadiano
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O Brasil tem atualmente um dos mais inapropriados, complexos e ineficientes sistemas de tributação indireta do mundo, caracterizado pela multiplicidade de competências tributárias atribuídas a três diferentes níveis de governo, pelo grande número de tributos indiretos não harmonizados, pela prolixidade de normas, taxas e benefícios fiscais, além de cumulatividade, competição tributária dos entes federativos e altos custos administrativos e de compliance. Diante desta condição, o estudo busca enfrentar o tema para apresentar
uma proposta de reforma da fiscalidade indireta do Brasil, baseado em estudos e experiências dos modelos-referência do IVA europeu e do Canadá. Não é o desejo ambicioso de apresentar uma solução ideal, mas de colaborar com a discussão para a busca de um sistema fiscal mais justo e eficiente, capaz de ampliar a aptidão competitiva do país no comércio internacional.
Brazil currently has one of the most inappropriate, complex and inefficient systems of indirect taxation in the world, characterized by the multiplicity of tax competencies (attributed to the three levels of government), by the large number of non-harmonized indirect taxes, by the proliferation of norms, fiscal benefits, as well as cumulativity, tax competition and high administrative and compliance costs. Given this condition, the study seeks to address the issue to present a proposal for reform of indirect taxation in Brazil, based on studies and experiences of European and Canadian VAT as reference models. It is not the ambitious desire to present an ideal solution, but rather to collaborate with the discussion in the search for a fairer and more efficient fiscal system, capable of increasing the country's competitive capacity in international trade.
Brazil currently has one of the most inappropriate, complex and inefficient systems of indirect taxation in the world, characterized by the multiplicity of tax competencies (attributed to the three levels of government), by the large number of non-harmonized indirect taxes, by the proliferation of norms, fiscal benefits, as well as cumulativity, tax competition and high administrative and compliance costs. Given this condition, the study seeks to address the issue to present a proposal for reform of indirect taxation in Brazil, based on studies and experiences of European and Canadian VAT as reference models. It is not the ambitious desire to present an ideal solution, but rather to collaborate with the discussion in the search for a fairer and more efficient fiscal system, capable of increasing the country's competitive capacity in international trade.
Descrição
Palavras-chave
Direito fiscal Direito tributário Tributação indirecta Fiscalidade Reforma fiscal IVA Brasil Europa Canadá Teses de mestrado - 2018