Análise da eficiência do método não-cumulativo da Cofins: o exemplo de uma indústria moveleira do Rio Grande do Sul

Abstract

The purpose of this study is to evaluate the efficiency of the non-cumulative calculation of COFINS, in order to draw up recommendations for public policies. The case of a publicly traded furniture industry based in the state of Rio Grande do Sul was used as a source and to illustrate the research. The study was based on qualitative methodology with empirical research, and the dogmatic method was adopted in a small part. The scientific basis of the research was the Economic Analysis of Law, from which the positive and normative analysis was extracted as a tool to determine the efficiency of the non-cumulative system of COFINS, through which it was evaluated whether the system was in compliance with five essential requirements for be considered efficient, which are: (1) if it has a large base of taxpayers; (2) whether the rules are simple and objective; (3) is focused on products of inelastic demand; (4) whether the tribute is just; and (5) if it has a low administration cost. After performing the empirical research and evaluating the data, it was verified in the positive analysis that the non-cumulative system did not reach any of the five requirements. Once the normative analysis has been carried out, it has been concluded that the indirect subtractive method is not efficient, since the tax collected in the previous phase of the chain is not deducted, it is almost impossible that the amount deducted be equal, occurring in its calculation, or a partial cumulativity or a relief. In addition, there is a high cost of compliance due to the complexity of the legislation, which also implies a high cost of such tax administration, resulting in a large volume of judicial discussions, which cannot be simplified. In view of the results, the conclusion was that the COFINS non-cumulative system should be eliminated, because it does not achieve the purposes for which it was created, did not increase tax collection and unduly interfere with the profitability of companies and markets.