IMPACTS OF THE TAX REFORM ON THE SERVICE SECTOR: A LEGAL-ECONOMIC ANALYSIS FOCUSED ON PROFESSIONALS AND LAW FIRMS IN THE MUNICIPALITY OF RIO BRANCO – ACRE

Abstract

This article aims to analyze the legal and economic impacts introduced by the Tax Reform on the legal sector in the municipality of Rio Branco, Acre. The method adopted to structure this research is the inductive method, seeking to reach general conclusions based on the findings obtained throughout the study. The research employs historical, statistical, and monographic procedures. A questionnaire containing 09 (nine) questions was applied to a sample composed of 6 (six) law firms and 4 (four) self-employed lawyers, resulting in a total sample of 10 participants. The research findings demonstrated that the constitutional amendment was negatively received by both independent legal practitioners and law firms in the state of Acre. Furthermore, the reform measures will require adequate tax planning, lead to an increase in the tax burden for law firms under the Simples Nacional regime that migrate to the hybrid system and inevitably result in the transfer of the financial burden to the final consumer, thereby increasing the cost of legal services. In conclusion, the study allowed us to infer that the reality in the Acre capital may indicate similar trends in other similar contexts.