Reforma tributária e a evolução do setor de serviços : um debate necessário

Abstract

The present work aims to analyze the main aspects of the current national tax system and the tax reform proposals and their relationship with the expansion of the service sector in the country from the 2000s onwards. As a methodology, a qualitative analysis will be used based on in bibliographic and documental research and descriptive statistics with data from IBGE and IPEA to demonstrate the evolution of the service sector in the period in question. In the study, it was found that the Brazilian tax system is quite complex with regard to taxation of sectors of the economy and revenue sharing in fiscal federalism. The reform proposals face several challenges, including simplifying taxation on goods and services and accompanying changes in economic sectors, especially in the service sector, which accounts for a significant portion of the national GDP. In the analysis, it was observed that the service sector has become more dynamic and heterogeneous in the 21st century, impacting the Brazilian economy positively with the generation of employment, income and tax revenue for municipalities through the Tax on Services (ISS). It is concluded that tax reform is necessary to accompany the changes in the Brazilian economy and make the system more equitable, however, there is a need for more advanced studies to measure the impact on the service sector, considering its diversity and the approval of the proposal may affect the dynamics of the sector.