Estudo de avaliação sobre a proposta da emenda constitucional de “PEC 45/2019” e o que muda em termos de arrecadação para os municípios

Abstract

The national tax reform under discussion by parliamentarians and a civil society has the purpose of making changes in the application of the tax burden and, therefore, in fact contributing to the simplification of national tax legislation. Thus, this article dealt with the analysis of a proposal for Amendment to Constitution No. 45/2019, which aims to create a tax on Operations with Goods and Services in order to simplify the five taxes by just one, called IBS. This study tried to investigate the advantages and disadvantages that the IBS can bring to the coffers of the Union, states, Federal District and municipalities, since the IBS proposal under discussion is currently in the Chamber of Deputies. To this end, a bibliographic survey was carried out based on the main taxes in force and which are on the parliamentary discussion agenda, in order to verify the possible effects that a PEC 45/2019 can generate on public coffers and citizens. It was found that the draft constitutional amendment 45/2019 is essential to summarize the complexity of the national tax system that is currently in force, considering the number of tax laws with regard to consumption tax and enabling the efficient tax charges.