Uma análise histórica sobre a complexidade do sistema tributário nacional
Data
2023-12-09
Autores
Vidal, Juliane de Brito 
Orientadores
Henrique, Marcelo Rabelo
Tipo
Trabalho de conclusão de curso
Título da Revista
ISSN da Revista
Título de Volume
Resumo
O Sistema Tributário Nacional brasileiro é considerado um dos mais complexos do mundo,
sobretudo pelo elevado número de leis e regulamentações que o compõem e por sua extensa
estrutura. Nessa perspectiva, o presente trabalho se propôs mapear cronologicamente, através
de uma ótica histórica, a história da organização tributária no país, buscando encontrar nas
origens os porquês de o atual Sistema Tributário Nacional brasileiro ser tão complexo. A
metodologia adotada consistiu em uma pesquisa descritiva do assunto, tendo como meios de
fundamentação teórica a análise bibliográfica de sites, revistas acadêmicas, livros e artigos
que abordam o tema, além da análise de leis, regulamentações e normas técnicas. Os
resultados demonstraram que a complexidade do sistema tributário brasileiro pode ser
elucidada através de uma ótica histórica, visto que o atual Sistema resulta da evolução de uma
tributação imposta desde os primórdios do período colonial, que ao longo do tempo foi se
adequando e dando diretrizes para a prática tributária no país. Além disso, foi possível inferir,
que os fatos históricos que marcaram e influenciaram a formação do atual Sistema Tributário,
se deram, principalmente, a partir da segunda fase do período imperial. Com relação a
complexidade do Sistema Tributário, percebeu-se dentre outras coisas, a influência do
federalismo e da descentralização tributária com a discriminação dos tributos entre os entes
federativos. Para pesquisas futuras, sugere-se a expansão da análise a respeito da
complexidade da prática tributária nacional e um estudo comparativo entre o Sistema
Tributário brasileiro e os Sistemas Tributários de outros países, que sejam mais simples,
eficientes e justos.
The Brazilian National Tax System is considered one of the most complex in the world, especially due to the high number of laws and regulations that make it up and its extensive structure. From this perspective, the present work proposed to map chronologically, through a historical perspective, the history of tax organization in the country, seeking to find the origins of why the current Brazilian National Tax System is so complex. The methodology adopted consisted of descriptive research on the subject, using as a means of theoretical foundation the bibliographic analysis of websites, academic journals, books and articles that address the topic, in addition to the analysis of laws, regulations and technical standards. The results demonstrated that the complexity of the Brazilian tax system can be elucidated through a historical perspective, since the current System results from the evolution of taxation imposed since the beginning of the colonial period, which over time has been adapting and providing guidelines for tax practice in the country. Furthermore, it was possible to infer that the historical facts that marked and influenced the formation of the current Tax System occurred, mainly, from the second phase of the imperial period. Regarding the complexity of the Tax System, it was noticed, among other things, the influence of federalism and tax decentralization with the discrimination of taxes between federative entities. For future research, we suggest expanding the analysis regarding the complexity of national tax practice and a comparative study between the Brazilian Tax System and the Tax Systems of other countries, which are simpler, more efficient and fair.
The Brazilian National Tax System is considered one of the most complex in the world, especially due to the high number of laws and regulations that make it up and its extensive structure. From this perspective, the present work proposed to map chronologically, through a historical perspective, the history of tax organization in the country, seeking to find the origins of why the current Brazilian National Tax System is so complex. The methodology adopted consisted of descriptive research on the subject, using as a means of theoretical foundation the bibliographic analysis of websites, academic journals, books and articles that address the topic, in addition to the analysis of laws, regulations and technical standards. The results demonstrated that the complexity of the Brazilian tax system can be elucidated through a historical perspective, since the current System results from the evolution of taxation imposed since the beginning of the colonial period, which over time has been adapting and providing guidelines for tax practice in the country. Furthermore, it was possible to infer that the historical facts that marked and influenced the formation of the current Tax System occurred, mainly, from the second phase of the imperial period. Regarding the complexity of the Tax System, it was noticed, among other things, the influence of federalism and tax decentralization with the discrimination of taxes between federative entities. For future research, we suggest expanding the analysis regarding the complexity of national tax practice and a comparative study between the Brazilian Tax System and the Tax Systems of other countries, which are simpler, more efficient and fair.
Descrição
Citação
Vidal, Juliane de Brito. Uma análise histórica sobre a complexidade do sistema tributário nacional. 2023. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Universidade Federal de São Paulo, Escola Paulista de Política, Economia e Negócios, Osasco, 2023.