Desoneração da folha de pagamento: implicações contábeis e econômicas para empresas no brasil

Abstract

The present work analyzes the accounting and economic implications of payroll tax relief in Brazil, a policy aimed at reducing the labor costs for companies. The primary objective of the research is to understand how this tax relief impacts the accounting practices and economic performance of organizations. To achieve this, a systematic review of the existing literature was conducted, which allowed for the identification of changes in accounting practices and the economic effects resulting from the substitution of social security contributions with a tax on gross revenue. The results indicate that tax relief can reduce labor costs, increase competitiveness, and stimulate job creation, particularly in sectors with high tax burdens. However, the research also reveals concerns about the fiscal sustainability of the measure, with potential negative impacts on social security revenue and the protection of workers' rights. In conclusion, payroll tax relief is a relevant tool for boosting economic growth, but it requires careful fiscal management to avoid long-term imbalances. The research emphasizes the importance of continuously monitoring the effects of this policy, promoting adjustments that ensure both economic development and social protection in Brazil.