The PEC proposal is advancing, but with the possibility of being distorted in the sense of implementing a just and equitable reform for the entire economic system
For years there has been discussion of the need to modernize the national tax system, which, in addition to being unfair, generates enormous legal uncertainty. As a result, there has been a broad consensus on the importance of passing tax reform, which is now under discussion in National Congressional committees, later this year.
But, due to the multiple interests at stake, the PEC proposal is nonetheless advancing with the possibility of being overturned, in the sense of implementing a just and equitable reform for the entire economic system.
The bar and restaurant sector, which in the State of São Paulo, according to data from Sebrae, offers more than 750,000 direct jobs, is concerned and is calling for tax justice. The constitutional principle of isonomy must be put on the table.
The objective question is how to implement a comprehensive Goods and Services Tax (IBS), for all sectors, without worrying about the reorganization of the Simples Nacional. This is precisely the crux of the matter, since it is a special regime maintained at the expense of a very onerous subsidy, which contains the greatest source of tax distortions and injustices in the current fiscal framework.
Simples Nacional determines tax concessions, including complete exemption from the employer’s social security contribution (CPP), for all companies with revenues up to R $ 4,800,000 per year.
Everyone knows that removing existing tax benefits for Simples Nacional is difficult. But it is necessary to firmly reconfigure the tax scheme, since it is necessary to eliminate the distortions that this unfortunate system causes, also to limit the field that leads to the nefarious path of tax avoidance and tax evasion.
Wisdom dictates treating everyone with serenity, which would limit Simples to micro-retailers whose billing is equivalent to, say, half of that required by current legislation.
There is no shortage of justifications for changing the system. Just look at a restaurant installed in the southern areas of São Paulo and Rio de Janeiro, for example, which serves the wealthy classes of the population, being classified, by amount of revenue, in the Simples Nacional. It does not make sense. This is an aberration that has no logic.
Bottom line, the current fiscal framework needs to be detonated as soon as possible. The opportunity is unique, but it must be comprehensive and real tax reform. Give to those who suffer./ SERVICE ENTREPRENEUR, HAS TRAINING IN BUSINESS ADMINISTRATION, SPECIALIZED IN RURAL ADMINISTRATION, PEOPLE MANAGEMENT, ANALYSIS AND DEVELOPMENT OF STRATEGIES AND PROJECTS AT FGV EAESP
Source: Terra
Rose James is a Gossipify movie and series reviewer known for her in-depth analysis and unique perspective on the latest releases. With a background in film studies, she provides engaging and informative reviews, and keeps readers up to date with industry trends and emerging talents.
