Os impactos das PECs 45 E 110, segundo os modelos apresentados até fevereiro de 2023, em uma indústria de alimentos, quanto aos incentivos fiscais do ICMS de Goiás

Abstract

This work intends to characterize the problematic Brazilian tax system, its trajectory throughout the history of Brazil until the present day, its complexity promotes low economic growth, high rate of tax court disputes and waste of time to prepare all the necessary documentation to comply with the determined by law. These setbacks motivated tax and macroeconomic scholars to seek solutions to these problems, with the result of this effort materialized through the initial justification of PECs 45 and 110, both in progress since 2019 in the National Congress. The focus of the work involved calculating ICMS, the main source of revenue for the state government to institute tax incentives that reduce the final amount paid by companies in order to attract foreign investors and stimulate the local economy. Therefore, despite the good intentions of these scholars and the solid technical justification proposed by them, the tax reform could have harmful effects on the industrial sector in Goiás. To demonstrate these impacts, a simulated case study was carried out in a food industry. For comparative purposes, three different scenarios were defined, the first considering the current model without the tax incentive, the second considering the use of the Produce tax incentive and the third according to the precepts defined by the current PECs. The result obtained by the third scenario proves a negative impact that the reform will bring mainly to the industrial productive agents of Goiás, contributing to the paralysis of the economic advances obtained over the last decades.