Reestruturando o tratamento simplificado para atividades econômicas individuais, microempresas e empresas de pequeno porte após a Reforma Tributária do consumo no Brasil

Resumo

This dissertation examines and proposes a redesign of Brazil’s simplified tax treatment for self-employed activities and micro and small enterprises (MSEs) in the wake of Constitutional Amendment 132/2023 and Complementary Law 214/2025. A mixedmethods approach is used: (i) an extensive literature and document review; (ii) a policy design lens to assess instruments and governance; and (iii) quantitative simulations to measure price distortions, effective tax rates, and cash-flow effects along B2B/B2C chains. Findings indicate that the interaction between Simples Nacional and the new VAT (IBS/CBS)—notably when the “tax-inside” option applies to B2B transactions—induces non-neutrality and cumulative taxation, raising effective rates and eroding MSE competitiveness throughout a lengthy transition, while preserving disproportionate compliance burdens. The incremental proposal centers on: (a) universal B2B suspension of IBS/CBS with taxation only at the B2C stage; (b) a transparent, formula-based cashback for MSEs; (c) a “Simplified Operating Profit” base for corporate income and payroll contributions; and (d) performance-conditioned benefits (formalization, jobs, compliance), supported by digital traceability via NF-e/CPF-CNPJ. Theoretical contributions include applying policy design to reveal “premise biases” in reform drafting; practical contributions provide an operational blueprint (discount formula), reduce cognitive/administrative costs, and increase predictability. Limitations include reliance on secondary data and simulations (lack of ex-post microdata evaluation) and political feasibility risks during implementation. Overall, the proposal enhances VAT neutrality, improves cash flow, and strengthens formalization incentives while preserving constitutionally mandated favored treatment for MSEs.

Ficha do documento

Tipo

Dissertação

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/38108

Temas

Administração PúblicaTecnologiaGovernança

Palavras-chave

Reforma tributária do consumoMicro e pequenas empresas (MPEs)Simples NacionalIVA (IBS/CBS)Suspensão B2BCashback tributárioConsumption tax reformMicro and small enterprises (MSEs)B2B suspensionTax cashbackAdministração públicaReforma tributáriaPequenas e médias empresasConsumoPolítica tributária