A TEXTURE ABOUT THE IMPACTS OF THE TAX REFORM IN THE MUNICIPAL SCOPE

Abstract

Tax reform has always been the subject of various debates in the political, economic and social spheres. The need to reformulate the Brazilian tax system is something that has emerged for centuries, due to the complexity of this system and its high burden. It should be noted that the tax reform's central objective is to simplify and make the way in which taxes are collected more effective and fair. Therefore, this work aims to weave discussions about tax reform and its impacts at the municipal level, therefore, to guide the construction of this research, the central objective was to analyze the importance of Tax Reform and the possible impacts generated on municipal taxes. . Furthermore, the following specific objectives were established: 1. Present the historicity of Tax Reform in Brazil; 2. Investigate the importance of Tax Reform; 3. Analyze the main changes proposed in the tax reform at the municipal level and 4. Verify the impacts of the Tax Reform at the municipal level. In this sense, bibliographical research was used as a methodology based on a qualitative approach to the collected materials. It is worth mentioning that searches were carried out on digital platforms such as Google Scholar, Scielo, electronic magazines that deal with legal content, physical and virtual libraries of universities, therefore, books, magazines, articles and monographs that address the topic were collected. In summary, the reform could generate positive impacts on municipalities with a view to greater autonomy, but it is necessary to adjust points in the collection and distribution of the ISS so that Brazilian municipalities are not negatively impacted.