Reforma Tributária Brasileira: simplificação, desburocratização e instrumento de redução das desigualdades sociais

Abstract

The present paper has no ideological-party nature and intends to bring ideas to be reflected and discussed by Brazilian society. The intention is to innovate and propose a reflection on a "new federative pact" for the Brazilian State, within the scope of tax reform, which points out viable solutions to Brazil's economic, political, social and structural problems, stopping the gap in the public accounts of Federative entities that hinder economic development, increase the concentration of socials. The ideal solution for the Brazilian State's fiscal crisis necessarily goes through a deep tax reform that should aim at reducing social inequalities, reducing social tensions, maintaining the stability of public institutions, in search of tax justice and the achievement of social peace. This research aims to reflect, discuss and point out income and inequalities within the Brazilian tax reform to achieve the common good and tax equality. In this sense, it is intended to think about the perversity of the regressive Brazilian Tax System in accentuating social inequalities, insofar as it institutes and determines that most of the tax burden is imposed on taxes, the generating fact of which is consumption (indirect taxes), passed on in the productive and economic chain to the final consumer (social account payer), whereas the ideal tax system is the progressive one and the one that favors the incidence of the tax burden on equity, whose main generating fact is income and property (model American vigor that concentrates income and European). profile Taking into account the 1988 Magna Carta's commitment, the Brazilian State must play a fundamental role in guaranteeing social and individual rights, in promoting national development, avoiding tax injustice, and for this purpose it is essential to modify the current tax system which privileges a minority of wealthy taxpayers.