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dc.contributor.advisorNÓBREGA, Marcos Antônio Rios da-
dc.contributor.authorCUNHA, Lucas Sampaio Muniz da-
dc.date.accessioned2025-03-25T20:38:55Z-
dc.date.available2025-03-25T20:38:55Z-
dc.date.issued2024-10-25-
dc.identifier.citationCUNHA, Lucas Sampaio Muniz da. Sistema tributário e ambiente de negócios: o impacto da tributação nas empresas brasileiras. 2024. Dissertação (Mestrado em Direito) Universidade Federal de Pernambuco, Recife,2024.pt_BR
dc.identifier.urihttps://repositorio.ufpe.br/handle/123456789/61986-
dc.description.abstractSistema tributário e ambiente de negócios: o impacto da tributação nas empresas brasileiraspt_BR
dc.language.isoporpt_BR
dc.publisherUniversidade Federal de Pernambucopt_BR
dc.rightsopenAccess*
dc.rightsAttribution-NonCommercial-NoDerivs 3.0 Brazil*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/br/*
dc.subjectSistema tributáriopt_BR
dc.subjectEmpresas brasileiraspt_BR
dc.subjectAnálise econômica do direitopt_BR
dc.subjectCompetitividade internacionalpt_BR
dc.subjectReforma tributáriapt_BR
dc.titleSistema tributário e ambiente de negócios: o impacto da tributação nas empresas brasileiraspt_BR
dc.typemasterThesispt_BR
dc.contributor.authorLatteshttp://lattes.cnpq.br/6573040313563741pt_BR
dc.publisher.initialsUFPEpt_BR
dc.publisher.countryBrasilpt_BR
dc.degree.levelmestradopt_BR
dc.contributor.advisorLatteshttp://lattes.cnpq.br/5091200038941765pt_BR
dc.publisher.programPrograma de Pos Graduacao em Direitopt_BR
dc.description.abstractxThis paper aims to evaluate the impacts of the Brazilian tax system on the economic performance of national companies from the perspective of Economic Analysis of Law. For this, Brazilian taxation will be analyzed under the aspects of tax burden and tax complexity. The work begins with the origin, conceptualization, and methodology of Economic Analysis of Law, differentiating between positive and normative analysis. It is established that, in this work, the line of positive legal analysis will be adopted, with the verification of the consequences of the current tax system in Brazil. After demonstrating the relevance of taxation to the existence of civilized society and the criteria to be used for identifying an "optimal tax," the analysis moves to the National Tax System, demonstrating the historical bases of taxation in Brazil and detailing the tax impositions currently affecting business operations in Brazil (income taxation, taxation of goods and services consumption, taxation on property and its transfer, payroll taxation, other taxable bases, and the Simples Nacional regime). Subsequently, the impact of the Brazilian tax system on international studies of business environment and international competitiveness is analyzed. Thus, the results obtained by the Doing Business 2020 and Doing Business Subnational Brazil 2021 reports, both prepared by the World Bank, by The Global Competitiveness Report, conducted by the World Economic Forum, and by the IMD World Competitiveness Ranking, managed by the International Institute for Management Development, are verified. After reviewing the figures presented in the reports and their respective methodologies, a general analysis is made of the impact of Brazilian tax burden and complexity on national companies according to data disclosed by the OECD, the Brazilian Federal Revenue, SEBRAE, among other sources. Finally, the analysis addresses Constitutional Amendment No. 132, which, by altering the national tax system, was called Tax Reform, as well as Bill No. 68/2024, which aims to regulate the new tax regime with the establishment of the Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS), in order to verify whether these changes are likely to positively impact the efficiency and equity of the national tax system.pt_BR
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