O regime de tributação unificada - RTU - e o comércio informal

Abstract

The need for investigation of the possible effects arising from the implantation of Unified Tribute Regime – RTU – in the behavior of the informal traders in the region of Santa Maria has motivated the search of theoretical basis and relative data on seizures of goods by the Receita Federal of Brazil from the irregular admissions of products from Paraguay, comparing the variety of seizures in relation to those legally authorized under the new regime. The methodology used involved bibliographic and documental search. Official data show the Brazilian imports, in 2009, exceeded 127 billion dollars. Only 10% of this bulk has origination in the MERCOSUL and the values are not very significant when counted from Paraguay. The irregular importations realized by physicals people are intense, but difficult to measure. These products enter the state in tourism bus and passenger cars to supply the nucleus of informal trade, called by “camelódromos”, they exist in most Brazilian cities and with a great importance in the economic life of the country. There's a huge resistance from the informal traders to submit their businesses under established rules of importation and trading of foreign goods. It motivated the federal government to edit the law 11.898/2009, in order to standardize the border trading between Brazil and Paraguay, front the unified payment of tributes and federal contributions incident in the importation. However, in front of the limitations, like the small number of imported goods permitted, it demonstrated that the law would not influence significantly in the behavior of the informal trades from the region of Santa Maria.