A percepção dos profissionais contadores sobre os impactos da reforma tributária

• Autor(a) principal: Marcomino, Isabella Aparecida
• Data de Publicação: 2023
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/39543
• topic: Tributos; Tributes; Reforma tributária; Tax reform; Sistema tributário; Tax system; CNPQ::CIENCIAS SOCIAIS APLICADAS

The Brazilian tax system, due to its complexity and the particularities that impact both companies and the accounting profession, has been the subject of discussion for simplification for a long time. This simplification resulted in the creation of proposed amendments to the Constitution in 2019, to PEC 110/2019 and PEC 45/2019. This milestone in Brazilian tax legislation represents a significant step in the process of possible tax reform. Given this context, this study aimed to verify the perception of accounting professionals about the possible changes resulting from tax reform? The general objective is to identify the perception of tax professionals in relation to possible changes resulting from tax reform in Brazil. The research was carried out through interviews, adopting a qualitative and descriptive approach. The results of the interviews revealed a diversity of opinions, although common points were identified. These include changes to the way certain activities are conducted, the expectation that the system will become simpler and more transparent, and challenges during the transition period. It should be noted that the majority of interviewees do not expect a reduction in the tax burden, which goes against some perspectives in the literature. It is hoped that this study will contribute to a more in-depth understanding of accountants' perceptions regarding tax reform in Brazil.