Tributação sobre consumo no Brasil: uma análise sob a ótica da estrutura atual abrangendo seus problemas e consequências

Abstract

This paper seeks to analyze what are the problems with the taxes on goods and services in Brazil, as well as the general consequences these problems generate. In the paper, the attributes of the main taxes on goods and services are analyzed, such as their aliquots, incidence, credit system etc. The research is exploratory, and the data collection was obtained by the examination of various documents, such as scientific papers, reports, papers, websites, accounting statements, laws etc, with a qualitative analysis in its approach. The results revealed that the high complexity of the taxes on goods and services in the country generate many problems for the companies, which take longer to calculate the taxes, for the consumers, who pay a higher price to compensate the high aliquots, and even the public entity, which can have their finances reduced because of the tax war. At last, the paper aimed to contribute for a general understanding of the tax system in Brazil, more specifically the taxes on goods and services, pointing out the practical effects they cause in the economy due to its complex structure.