O setor de construção civil e a reforma tributária : desafios e potencialidades

Abstract

The construction sector is one of the key sectors of the Brazilian economy, accounting for 3.4% of the Construction GDP and generating a significant volume of employment. The tax reform approved in 2023 will have a direct impact on the sector, as it modifies taxation on both goods and services. This research aims to analyze the relevance of the services sector in the Brazilian economy and assess the potential impacts of the tax reform and its regulations, particularly the unification of taxes on production costs, business competitiveness, investment in the sector, and the housing deficit. The study adopts a qualitative and bibliographic approach, complemented by the analysis of statistical data from IBGE and RAIS. The findings indicate that, despite the reform’s goal of simplification, there is a risk of increased tax burden on housing, with direct effects on property prices, the supply of affordable housing, and the economic predictability for companies. The study concludes that specific adjustments are essential to ensure the fiscal simplification, neutrality, and sustainable growth objectives of the construction sector are met.