Article

The Brazilian agribusiness, a strategic sector of the economy, faces tax challenges related to the utilization of PIS and COFINS credits. The study described the potential for utilizing PIS and COFINS credits on the hiring of freight for the transfer of goods between establishments of the same taxpayer, in the specific context of the agricultural input sector, considering the impacts on tax management, tax planning, and fiscal risk mitigation. A qualitative, applied, and exploratory approach was adopted, through a case study in an agro-industrial company, and doctrinal and jurisprudential currents were analyzed, applying the “subtraction test” of the Superior Court of Justice. The results indicated that transfer freight, in the agricultural input sector, is an essential and relevant element for economic activity, not being configured as a mere administrative act, as its absence makes commercialization and revenue generation unfeasible. It was concluded that the classification of freight as an input is legitimate, requiring tax management to adopt technical criteria, robust documentation, and prudent measurement of fiscal risk to optimize efficiency and strengthen governance, especially in light of recent legislative changes and the transition to the Contribution on Goods and Services (CBS).

Keywords: Agribusiness; Tax credits; Transfer freight; PIS/COFINS; Subtraction test.

Individual Income Tax (IRPF) had a direct impact on the budget of Brazilian families, especially those in the lower middle class, where income reductions could compromise essential expenses. The study analyzed the impacts of the IRPF Declaration on these families’ budgets, highlighting the role of the accounting professional as an agent for tax guidance, prevention of tax inconsistencies, and mitigation of financial impacts arising from the complexity of legislation. The research was characterized as an applied study of a qualitative and exploratory nature, which allowed for close contact with the reality of taxpayers and a deep understanding of the difficulties faced with the IRPF, based on the analysis of real cases. The results obtained showed that the financial impacts observed in the analyzed families were not exclusively due to the incidence of IRPF, but mainly due to operational failures, lack of knowledge of tax rules, and absence of specialized technical support. In all cases studied, the accountant’s performance proved relevant for the regularization of tax obligations, the reduction of tax risks, and the preservation of families’ financial resources, also contributing to tax education and more conscious financial decisions.

Keywords: Lower middle class; Table lag; Tax education; Financial planning.

The Brazilian tax system was characterized by high complexity, especially for companies under the “Lucro Real” (Real Profit) regime, which justified the relevance of analyzing the impacts of the Tax Reform on accounting practices. The effects of the Tax Reform on the accounting practices of companies renting movable assets were analyzed, focusing on tax calculation, accounting controls, and cash flow. The research was applied in nature, with a qualitative approach and descriptive character. It was developed through documentary analysis of accounting and fiscal data, as well as a comparison between the current tax model and the proposed one. The results showed that the replacement of consumption taxes with a value-added-based model tends to reduce operational complexity, increase the utilization of tax credits, and enhance transparency in tax calculation. Relevant impacts were identified in the cost structure, in the formation of accounting results, and in cash flow management, especially during the transition period. The need for adaptation of accounting systems and internal company processes was also observed. It was concluded that the Tax Reform represents a significant structural change, requiring greater organization and adaptability from companies, while also offering opportunities for improvement in accounting and tax management.

Keywords: Tax accounting; Cash flow; Real profit; Tax Reform; Taxation.

This study compared the taxation of medical activities carried out by individuals and by legal entities subject to Simples Nacional, Presumptive Profit, or organized as a single-professional simple partnership. The objective was to compare the monthly amount of taxes and payroll charges under different combinations of practice type, corporate structure, and tax regime applicable to medical activities. To this end, numerical simulations were performed with hypothetical data, considering CNAE 8630-5/03 for outpatient medical activity restricted to consultations, with monthly billings from R$10,000.00 to R$400,000.00. The following were analyzed: Simples Nacional (Annexes III and V), Presumptive Profit (with and without hospital equivalence), simple partnership (fixed ISSQN), and autonomous individuals, including parameterized payroll charges such as Employer’s Social Security Contribution, RAT, third-party contributions, and FGTS. The results showed that the inclusion of these charges altered the ranking of the alternatives. Simples Nacional with Factor R showed an advantage in the initial and intermediate ranges, while Presumptive Profit with hospital equivalence was competitive at higher billings. Certain legal entity configurations presented a lower amount of taxes and charges than individuals. It was concluded that medical tax planning requires compatibility between billing, personnel, corporate structure, and legal requirements, with the results being illustrative and not representing the total operational cost.

Keywords: Medical activity; Hospital equivalence; Presumptive Profit; Tax planning; Simples Nacional.

Considering the complexity of the Brazilian tax system and the changes brought about by the Tax Reform, the research analyzed the practical and financial impacts of Constitutional Amendment No. 132/2023 and Complementary Law No. 214/2025 on the vehicle dealerships sector, notably regarding the transition from the tax substitution and single-phase regimes to the new IBS and CBS taxation model. The study was developed through an empirical case study, with a qualitative and quantitative approach, using fiscal, accounting, and managerial data from a vehicle dealership in the State of Tocantins, with a branch in the State of Goiás, for the period from January to November 2025. Data from EFD ICMS/IPI, SPED Contribuições, XML files of invoices, managerial reports, and the balance sheet were used, processed with the aid of specialized tools. The results showed that 86% of acquisitions for resale were subject to ICMS-ST and 60% to the single-phase PIS and COFINS regime, evidencing anticipation of financial burden and credit restriction. In a sensitivity analysis with three scenarios, the Selective Tax increased the cost of new vehicles by up to 21.01% and compressed the margin by up to 1.67 percentage points. In the used vehicle segment, profitability was conditioned by the origin of acquisitions and inventory turnover, with a reduction in tax burden and a 7.6% increase in gross profit. The study highlighted the strategic relevance of presumptive credit on opening inventory and the reassessment of the relationship with suppliers opting for Simples Nacional. The applicability of the results was confirmed by the studied institution, which established an internal Tax Reform management committee, with integrated action between the accounting, fiscal, commercial, purchasing, and information technology areas.

Keywords: Vehicle dealerships; Presumptive credits; Selective Tax; Operating margin; Tax Reform.

The tax credit for withholding income tax (IRRF) on service exports represents a significant challenge in international taxation for Brazilian companies. The diversity of foreign tax systems, the lack of documentary standardization, and the rigorous demands of national legislation hinder credit recognition. The study aimed to analyze the legal, documentary, and operational challenges related to the offsetting of IRRF paid abroad on service exports, considering Brazilian legislation, international treaties, and administrative jurisprudence from CARF. A qualitative, exploratory, and analytical approach was used, through bibliographic review, normative examination, jurisprudence investigation, and a case study in a multinational company. Company X, with service exports totaling R$ 26,647,021.30 in 2025 to 32 countries, was analyzed. The results indicated that the main obstacles lie not in the absence of a legal basis, but in the asymmetry between Brazilian formal requirements, such as official documents, sworn translations, and apostilles, and the operational reality of withholdings. This situation generated a negative IRPJ balance of R$ 10,737,400.49 in 2025, highlighting the economic risk of disallowance. It was concluded that effective IRRF offsetting requires structured tax governance, documentary standardization, and integration between the involved units and areas.

Keywords: Tax offsetting; Service exports; Tax governance; IRRF; International treaties.

The taxation of high-value assets is an instrument for promoting fiscal justice, the structuring of which requires a coherent normative and institutional arrangement. The study assessed the contribution of high-value taxation to more equitable economic development and analyzed whether mechanisms for taxing large fortunes or high-value assets constitute a legally viable and economically effective path to fiscal and social justice in Brazil. The research adopted a qualitative, theoretical-descriptive, and analytical-comparative approach, focusing on Brazil and France, using bibliographical, documentary, and macroeconomic and microeconomic indicators. It was observed that the French experience with taxes on large fortunes, such as the ISF and IFI, did not cause major shifts in aggregate macroeconomic indicators, but revealed redistributive potential when supported by robust administrative capacity and international cooperation. In the Brazilian context, the low effective intensity of wealth taxation contributed to the maintenance of wealth concentration. It was concluded that the effectiveness of high-value taxation for fiscal justice depends not only on the creation of new taxes, but on strengthening progressivity, tax administration, adequate measurement of the taxable base, enforcement efficiency, and international cooperation, essential elements for consolidating the Brazilian tax system on more equitable grounds.

Keywords: Fiscal justice; Tax progressivity; Structural tax reform; Taxation of high-value assets; Taxation of large fortunes.

The profile of the largest Brazilian construction companies, ranked in the 2025 ranking, was analyzed for their environmental and tax management actions, based on the disclosed sustainability reports. The study was exploratory and used secondary data from public official documents. A systematic search was conducted for construction companies that published at least one sustainability report in the last five years, identifying 13 companies from a sample of 100. The results revealed low adherence to the disclosure of tax management actions, such as the Value Added Statement (46.15%), the GRI 207 approach (30.76%), special tax regimes (30.76%), governance and risk management (30.76%), tax compliance and ethics (30.76%), and audits (38.46%). Voluntary adherence to publishing sustainability reports was low, with only 13 out of 100 construction companies disclosing them. However, 100% of the 13 companies that published reports adopted environmental sustainability practices, including waste management (84.61%), energy efficiency (76.92%), water reuse (69.23%), CO2 emission control (61.53%), and biodiversity actions (53.84%). It was concluded that tax transparency is restricted and fragmented, with information often non-standardized or not disclosed by 46.15% of companies. A prioritization in disclosing environmental issues and restriction of tax data was observed, indicating high environmental maturity, moderate standardization of sustainability reports, and the existence of a tax-social connection.

Keywords: Civil Construction; Global Reporting Initiative; Sustainability report.

Tax compliance in Brazil is a central concern for companies in the development of their operational activities. The work conducted an experimental study on the use of artificial intelligence (AI) in tax management, employing the Retrieve-Augmented-Generation (RAG) technique. Legislative texts were selected to create a vector database through embedding in a Python project. A questionnaire was developed with 20 pairs of questions and answers about the legislation for Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL). Large Language Models (LLMs), running locally and via APIs (OpenAI and Huggingface), were submitted to evaluate response time, number of tokens analyzed, and legal accuracy. API-based models demonstrated better performance in efficiency and response time, with OpenAI’s model achieving 85% accuracy in responses, significantly outperforming local models. It was concluded that AI can generate gains in time and accuracy in tax management, but requires robust projects, investment in hardware, and the expertise of tax professionals to mitigate risks and ensure the correct interpretation of legislation.

Keywords: CSLL; Embedding; IRPJ; LLMs; RAG.

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