PERCEPTION OF PROFESSIONALS IN THE TAX AND RELATED AREA OF TAX REFORM IN BRAZIL: AN ANALYSIS OF THE PROPOSAL AND ITS IMPLICATIONS

Abstract

A country's tax architecture is one of the fundamental pillars that support its economy and public policies. The tax reform proposal, approved by Constitutional Amendment Proposal No. 45 of 2019, aims to bring substantial changes to this scenario. Therefore, the objective of the work is to understand the perception of professionals in the tax, accounting, legal, administrative or other related areas about tax reform and its possible implications. For this, a questionnaire composed of 16 statements was used to identify the professionals' perception of tax reform. A sample includes 31 professionals. The results indicated agreement in relation to the statements that point to possible positive results of the Reform for the economy and society as a whole, by simplifying the current tax system and the benefits and challenges for the tax sector and the profession. Furthermore, a balanced distribution of opinions was evident, revealing significant uncertainty regarding the unfavorable aspects of the tax reform proposal.