Impactos da reforma tributária nos tributos sobre o consumo: comparativo entre o sistema atual e as PEC 45/2019 e PEC 110/2019

Abstract

The study aimed to identify and compare the impacts of tax reform proposals, which are being discussed in the national congress as the PEC no 45/2019, proposed by the chamber of deputies; and the PEC no 110/2019, proposed by the federal senate. The research is classified as mixed and descriptive, with the analysis method being that of the sequential exploratory strategy. In the first stage it was presented through a qualitative analysis of the two proposals, defining their aspects and characteristics regarding the Goods and Services Tax, which unifies other taxes, as to establish aspects and basis for quantitative comparison. In the second step, data were collected for quantitative analysis, about tax collection, revenue waiver and sharing division, after this survey, the transition of tax collection and revenue sharing were projected for the two proposals. Finally, it was possible to identify that the chamber's proposal has a high revenue potential, but slow; increasing the tax burden due to the total waiver and with a very bad division of this revenue. Whereas, the PEC No. 110/2019 is faster, with a good division of revenue and benefiting specific sectors, serving the population in general.