Distorções da tributação de PIS e COFINS na cadeia produtiva do segmento farmacêuticocaso dos distribuidores atacadistas e os seus reflexos na economia

Resumo

In our study we investigate whether the incidence of the single-phase PIS and COFINS taxation regime, established by law 10.147/2000 applied to the pharmaceutical sector which assigns to both industries and importers , the responsibility for the tax owned in the entire production supply chain, has influenced the corporate reorganizations from firms, leading to an expansion of wholesale commercial companies associated with an industry, as an indication of a tax planning technique in reducing the tax owned . It was also an objective of this research to evaluate the impact on the labor market from both industry and commercial activities. Using data from economic activity codes, defined by the IBGE for individuals impacted, associated with the Brazil National Registry of Legal Entities number, and the annual list of social information from the ministry of labor, we found that the single-phase taxation regime encouraged the creation of new wholesale commercial companies and the consequent verticalization from organizations on the supply chain side. We also found that there is a possible trend towards a decrease in the volume of industrial companies that needs further investigations to reach a permanent conclusion. Additionally, there was tendency into the reduction from the total salary in the commercial sector without a firm conclusion that could lead into a definitive answer to infer a causality effect. Our findings suggest that a possible explanation for results achieved, is that the tax law reform has encouraged companies to search ways to alleviate the tax through tax planning techniques, which was enabled by the company structure reorganization between industry and commercial companies. The hypothesis is that under a potential tax decrease opportunity and an economic gain opportunity, the industry aiming to reduce the cost from its goods sold to the wholesaler under the same economic group, decreases the tax calculation basis owned by the industry, thus enabling the commercial company a higher degree of economic freedom to adjust its margin of profit from its products to the market, and as such turning the company more competitive.

Ficha do documento

Tipo

Dissertação

Ano

2022

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/31966

Temas

EconomiaFinanças Públicas

Palavras-chave

Tax planningPublic financeDiffence in diffencesTax evasionLabor marketFiscal reformFinanças públicasPlanejamento tributárioMercado de trabalhoReforma tributáriaEvasão fiscalDiferença em diferençasEconomiaFinanças públicas - BrasilSonegação fiscal