Análise da reforma tributária no Brasil: estudo sobre a fundamentação e propostas legislativas

• Ano de defesa: 2024
• Autor(a) principal: Motta, Matheus Cordeiro
• Orientador(a): Valle, Maurício Dalri Timm do
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Católica de Brasília
• Programa de Pós-Graduação: Programa Stricto Sensu em Direito
• Departamento: Escola de Humanidades, Negócios e Direito
• País: Brasil
• Palavras-chave em Português: ICMS; ISS; IBS; Tributação sobre o consumo; Reforma tributária; Sistema tributário; IVA dual
• Palavras-chave em Inglês: Taxation on consumption; Tax reform; Tax system
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/3519

This dissertation endeavors to conduct a comprehensive analysis of tax reform in Brazil, scrutinizing both its underlying rationale and the legislative proposals it has engendered. The methodology adopted is dogmatic, characterized by a methodical and systematic scrutiny of the norms currently effective within a specific legal framework. This approach involves organizing these norms according to established principles and contemplates their interpretation and application. Through bibliographic and documentary research, this study draws upon doctrine, legislation, jurisprudence, and official publications to secure the theoretical foundation requisite for the pertinent analysis. In the Brazilian contex, the Tax on the Circulation of Goods and Provision of Services (ICMS) is a state level tax that affects the circulation of goods and the provision of services. Over the years, there have been numerous debates and discussions about the necessity to overhaul the tax system to enhance simplification, transparency, and efficiency. This dissertation engages in a comparative analysis of tax reforms in countries with ICMS-like systems, evaluating their rationales and legislative proposals. Such comparisons facilitate the identification of various approaches, strategies, and lessons that could be relevant to the Brazilian scenario. Moreover, this study examines the potential impacts of such reforms on economic growth, business competitiveness, foreign investment, tax collection, and income distribution. Ultimately, the dissertation culminates in offering well-grounded conclusions and recommendations derived from the conducted analyses. These insights significantly contribute to a deeper comprehension of the critical importance of tax reform within the Brazilian context and foster a critical perspective on the legislative proposals advanced.