Os custos gerados pelo Sistema Tributário Brasileiro e seus impactos no resultado econômico de um empreendimento de construção civil na cidade de Manaus.

Abstract

Brazil has one of the largest tax burdens in the world, accounting for about 37% of GDP, and a very complex tax system, with 80 taxes, 17 thousand tax rules in force and a large number of ancillary obligations. Tax system generates a high cost to taxpayers, which goes well beyond the taxes, it covers the compliance cost, generated by ancillary obligations. However, the accounting currently practiced in Brazil doesn`t measure accurately the burden of the system for organizations. Consequently, this cost is not adequately disclosed in financial statements. This research aims to measure the total costs generated by the brazilian tax system and its impact on the economic result of a complex civil construction in the city of Manaus. Thus, the study determines the value of taxes and compliance cost borne by the organization, determining the relationship of these values with the components of the result of the company. The result is shown in a table to disseminate such information. The work is classified, as to procedures, a case study, with quantitative approach, and about the objectives, it is a descriptive study. The results show that the taxation of all three government spheres represent about 24% of the gross revenue earned by the organization. Regarding the outcome of the organization, the tax impact at 148%. The compliance costs of taxation represent 6.86% of the result. In conclusion, the provisional tax trends for the sector and there is the relevance of the values found for the cost of compliance, alerting it to the waste of resources caused by the Brazilian tax system. Observe that the cost generated by ancillary obligations has a significant impact to the result of the organization, recommending an urgent simplify the tax system, since its complexity causes excessive waste of resources, both as taxpayers of the public.