Reforma tributária brasileira: uma análise das propostas em tramitação em 2021

Abstract

This work promotes the discussion about the relevance of a tax reform in Brazil. After all, all taxpayers are aware of the enormous weight that taxes represent in the finances of companies and individuals in general. In view of the above, this article aimed to analyze the Brazilian tax proposals being processed in the National Congress in the year 2021. The methodology is a literature review, whose purpose was to gather scientific knowledge about the reform of the Brazilian tax system, taxes and new rules. With the adoption of this research methodology, it was intended to correlate the existing opinions on the proposed theme. The result suggests that tax reform is necessary and important. And the most plausible path is the unification and simplification of these taxes on consumption, goods, services and income.