Análise dos efeitos da reforma tributária sobre o regime especial de tributação de Minas Gerais

Abstract

The objective of this research was to evaluate the impact of the tax reform on companies enrolled in the Special Taxation Regime in the state of Minas Gerais. The research was conducted with managers of 13 companies in Minas Gerais, selected for convenience, to identify perceptions, challenges, and adaptation strategies to the tax reform. Data collection was done through an online dichotomous questionnaire, with descriptive statistical analysis of the responses for organizing and interpreting the results. The findings show that the managers have divided perceptions about the tax reform: while some see benefits such as the simplification of ancillary obligations, others fear the extinction of tax incentives. Additionally, many of them have not yet taken concrete steps for tax transition, such as training and capacity building regarding the new legislation. The study contributes theoretically by expanding the understanding of the impacts of the new tax reform on companies, highlighting the managers' perceptions on the matter. Furthermore, it emphasizes the importance of organizations adapting to a new tax scenario, revealing gaps in business preparation. The research provides basis for the development of support and training measures for companies that have not yet implemented concrete actions to adapt to the tax reform.