Análise do Imposto de Valor Agregado (IVA) e seu impacto na reforma tributária

Abstract

The Brazilian tax system is largely concentrated in taxation on consumption to the detriment of collection on income. Aiming at reforming the tax system, there are proposals imposed by the political system for the implementation of the Value Added Tax (VAT), which aims to reduce Brazilian bureaucracy by adopting a general tax on consumption that replaces PIS, COFINS and the IPI (federal taxes); the ISS (municipal tax); and even ICMS (state tax). In this context, this study aimed to analyze about the Value Added Tax and its impact on the Brazilian tax system, if this legislation is approved, through a literature review. The analyzed studies showed positive impacts on the implementation of the tax, as well as negative impacts and difficulties for its adhesion to the tax system. Therefore, it is a topic that needs further studies, since the tax system absolutely impacts the development of a country and must be constantly reformulated according to the economic and social growth of a place.