Reforma tributária: o impacto e resultado das mudanças tributárias pela PEC 45/19 no planejamento fiscal das empresas

Abstract

Tax planning acquires great proportions when we visualize the current economic scenario, where the difference in achieving the desired profit is found in the planning of all costs arising from core activities, therefore the use of tools that will alleviate the tax burden of companies has gained highlighted at this juncture. The general objective of this work is to highlight the impact that the reform will bring to companies' tax planning, verifying the main changes resulting from the tax reform - PEC 45/2019, as well as studying the current tax system and what its possible consequences would be if approved. , in addition to verifying the existence of demand for reform in the tax system and analyzing the impact of PEC 45/19 on companies. As for the research approach, it is predominantly qualitative, with an applied and descriptive purpose to answer the questions raised in the research. A technical procedure was used as a case study with professionals from the accounting sector, with whom we described the relevant information in the results. Comparing the results presented throughout the work, this study proved that, in addition to the tax burden applied to Brazilian companies being high, to the point of compromising a portion of the results obtained by them, it is governed by complex systems of legislation, at federal and state levels. and municipal, each with its own peculiarities, applying different rates according to the reality of each company, following current legislation for this purpose.