O ano de 2020 começou com muitas expectativas em torno da agenda tributária, uma vez que a reforma e outros temas relacionados alcançaram protagonismo inédito ao longo de 2019. Contudo, a pandemia da Covid-19 e o isolamento social alteraram o foco para pautas urgentes, como a crise econômica, o que impactou diretamente as pautas dos poderes executivo, legislativo e judiciário.
Os tribunais, de uma forma geral, se adequaram rapidamente à nova realidade virtual, tornando-se mais ágeis. O Direito Tributário, apesar de todas as adversidades da pandemia, continuou sendo protagonista em 2020 entre os assuntos legais do país. Entre os temas, as dificuldades econômicas e financeiras de empresas durante o período de crise, provocado pela Covid-19, fez reacender o debate sobre como a otimização de tributos pode gerar e preservar o caixa das companhias.
A expectativa para 2021 é que os desafios deste ano sejam um estímulo para a discussão sobre a realidade do sistema tributário brasileiro, com o objetivo de reduzir sua complexidade e aumentar a competitividade e investimentos. A reforma tributária deve seguir na pauta com novo fôlego e, apesar de ser algo complexo, algumas modificações no plano legal podem trazer benefícios para o contribuinte. Outros temas que devem se intensificar na prática no próximo ano são os planejamentos societários e as novas oportunidades de negócios e serviços que o ambiente virtual tem gerado.
Com base nesse cenário, profissionais do escritório Mattos Filho desenvolveram a 14ª edição do Sinopse tributária para debater sobre como a legislação e as normas relacionadas a tributos devem acompanhar a evolução da sociedade.
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