Fiscontal The accounting as a source of resistance to the economic crisis SS Tap Arq Fisco

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Text: Roberto Dias Duarte

Set our reality based solely on the tax overload, currently in the range of 35% of GDP, is hardly a simplistic analysis, often with emotional bias. Disregards the fact that, for example, of slowing down the production of goods and services not reported to the government, in order to evade taxes, evade social security contributions, fail to follow the labor laws and avoid other costs of formality.

All of this economy, which represented 21% of the national production in 2003, now lies in the range of 18%, according to studies by FGV. And we still have to live with an "outside" of the size of Argentina, which keeps us well above the world average, estimated at 10%.

Overall, however, the Federal Revenue of Brazil (RFB), which manages more than 80% of taxes collected in the country, has been considered an exemplary institution in planning and administration.

The federal agency strives to meet its strategic plan to bring the collection of the effective potential. It is evidenced by the Public Digital Bookkeeping System (SPED), which currently is a reference for other countries, due to their characteristics and results.

In practice, the Sped acts increasing enormously the risk perception of the taxpayers, since all the business information is electronically transmitted to the Treasury regarding the registration of customers, suppliers and products, tax documents of sale, tax assessment, inventory and in a very near future, also in labor sphere.

There are also huge numbers around it. The electronic invoice, for example, one of its main aspects, began in 2005 and now covers 800,000 issuers and millions of recipients.

We are embittered by the higher cost of tax and fiscal compliance

Created in 2006, in turn, the Fiscal Sped will include, until 2014, all the taxpayers of ICMS and/or IPI, about 1.5 million companies. After this date, there is a strong evidence that more than four million companies that opted for the National Simple enter the project. The Accounting Sped, in turn, absorbed about 150 thousand companies in this digital bookkeeping since 2007.

This festival of acronyms also includes CT-e and (Electronic Transportation Knowledge), which starts the timeline of the national requirement in 2012 and now has more than eight thousand trucking companies taking part in the project and FCONT (Accounting Tax Transition Control), bookkeeping model to point differences between a current standard and one repealed, making it a legal, tax and accounting anomaly, in the least.

EFD-contributions, originally called EFD-PIS/Cofins, embraced in record time 150 thousand legal entities subject to taxation based on taxable income (Lucro Real) and will also include in 2012, if there is no postponement, other 1.5 million companies of the assumed profit (Lucro Presumido). It means that within a hallucinatory deadline, small accounting firms were also downed by Sped.

In 2013, comes into play the EFD-Social, whose goal is to establish a digital version of the payroll and other tax, social security and labor information. With this news, we expect another significant increase in the tax base, considering RFB's own estimates, approximately 30% of self-employed and domestic workers are in absolute informality.

Finally, much of what had once been a perennial paper archive, stored even in incendiary vans, now transits through the sophisticated digital cloud tax.

The question, however, is the efficiency of this model. After all, at what cost are we been coursed for compatible formalization indicators to those of developed nations?

With 33 changes in tax rules per day, according to the Brazilian Institute of Tax Planning (IBPT), what most companies are experiencing is real tax terrorism.

Amid so unstable, complex and antagonistic rules, we are embittered by the higher cost of tax and fiscal compliance, in a ranking of 183 countries, according to a study by the World Bank.

No wonder face to 27 laws normalizing the state taxes and about 5,565 laws with the same goal in the cities, not counting the federal laws, often contradictory when regulating dozens of taxes and contributions.

To further complicate matters, decrees, orders, instructions and other regulatory devices promote a genuine dictatorship tax, sponsored by the rules arised from the flavor of pens and often disguised with the mantle of the benefit.

Thus, the incredible expertise in control and collection of taxes has generated an intricate paradox: our competitiveness is much more hampered by the inefficiency of the tax system than actually favored for its proven effectiveness.

It would be excellent if our authorities understood that "simplicity is the last step of wisdom." By applying this maxim of Khalil Gibran to the Brazilian tax system, we would have the union of effectiveness with efficiency, thus enhancing the entrepreneurship in where is now the "country of transparency," at least in the business world.

Source: Valor Econômico
Version: Grazielle Segeti



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