Uma investigação da percepção de profissionais contábeis e docentes a respeito da reforma tributária brasileira

Abstract

In recent years, several tax reform proposals have been debated, however, to date, none of them have been effectively put into practice. The Brazilian tax system faces considerable challenges, including complexity, bureaucracy and a high tax burden, which has driven demand for structural changes. However, implementing a comprehensive tax reform is a long process, which requires intense political debates and negotiations between different sectors of society and spheres of government. This study aimed to investigate the perception of accounting professionals and teachers in relation to the Brazilian tax reform proposal and this perception was collected through a questionnaire. Considering that both accounting professionals and teachers deal with tax issues on a daily basis, we sought to understand the level of knowledge and participation of these groups in the ongoing process. Using statistical analysis and cross tabulation, we examine whether there are significant differences in opinions between the two groups on various aspects of tax reform. The results indicate a general convergence of perceptions between accounting professionals and teachers, providing valuable insights into the views of these groups in relation to the proposed changes in the Brazilian tax system.