O comércio transfronteiriço brasileiro e a Receita Federal do Brasil: os desafios na fiscalização

Abstract

Cross-border trade is a phenomenon that occurs at Brazilian borders, mainly in the twin cities, due to the physical proximity and the complex dynamics experienced by the border population in these regions. The Brazilian Federal Revenue Service, the institution responsible for inspecting Brazilian borders, supervises this type of trade, which essentially takes place informally. The normative act used by the RFB Tax Auditors in the inspection, IN SRF 118/92, presents evidence that does not meet the current demands of cross-border trade. It allows the departure of goods and merchandise acquired in Brazilian territory, without going through the Common Export Procedure. It so happens that cross-border trade, while proving to be economically beneficial to the border population, as it is one of the activities developed to overcome the lack of income, if not supervised, can also generate losses, such as causing unfair competition with the common exporter. Thus, this master's thesis tries to weigh the benefits and harms of this trade modality, and to address the practical viability of Normative Instruction (IN) RFB n° 118/92, in the context of Brazilian cross-border trade. As a research problem, we have: Is it possible to make possible, through a reformulation of IN SRF 118/92, a Brazilian cross-border trade that combines the economic benefits of this trade modality for the border population without giving up customs control? The overall objective is to propose a project to revise IN SRF 118/92, which makes cross-border trade possible, which combines economic development without renouncing customs control. The research has a qualitative approach, is applied, descriptive and explanatory. Interviews, observation and document analysis were used as data collection. After completing the research, the assumption of the research was confirmed. Thus, measures to be taken were recommended in the present study, such as the restructuring of IN SRF 118/92, so that it clearly presents essential concepts for the proper development of customs control, in addition to the implementation of a data concatenation system on this modality. of trade, so that the benefits of cross-border trade are combined, without giving up customs control. In addition, training is encouraged (seminars, conferences and operations) with a view to standardizing the uniform application of the standard by RFB auditors