Impacto da Reforma Tributária Brasileira: análise de sua influência na gestão de uma empresa do ramo de cosméticos

Abstract

The present work sought to analyze the impacts of the Brazilian tax reform on the revenue of small companies in the cosmetics sector, analyzing the current conjuncture of the tax system with a post reform tax system. Works related to the theme were sought, in order to support the work and provide more clarity to the research, such as “Tax simplification with the implementation of the value added tax (VAT) in Brazil” and “The reform of indirect taxation in Brazil based on the European and Canadian VAT systems”. The tax reform does not have the merit of creating new taxes, but rather the reformulation of existing taxes in the production chain, in order to improve the entire collection process. In this context, the work was limited to understanding the tax reform proposals in small companies in the cosmetics sector, researching its effects in articles and books, and also with on-site research, to know in practice what impact taxes cause in this sector and the influence of the reform on its tax planning.