Reforma tributária no Brasil: análise comparativa entre as PECs 45/2019 e 110/2019

Abstract

The Brazilian tax system is one of the most complex in the world for its structure is quite extensive and complicated, and for constantly changing. Tax reform is needed, which would reduce bureaucracy and stimulate economic growth. Currently, there are two main proposals that address this issue. In light of this, this research has the general objective of analyzing the net impacts of a tax reform in Brazil, both for taxpayers and for the Union, States and Municipalities, comparing according to PEC 45/2019 and 110/2019. For that, the used in this study will be the bibliographic research. As a result, it can be inferred that the two proposals have similar points, unifying taxes and instituting the IBS, but also showing differences, such as tax competence, transition time, the number of substituted taxes. It can also be said that the two proposals do not fully solve the problems of the Brazilian tax system, making it necessary, in addition to consumption, to modify the taxation of income and wealth.