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Reforma tributária e reforma administrativa: o que esperar?

Duas importantes pautas no Congresso Nacional em 2021 são a reforma administrativa e a reforma tributária. Essas reformas envolvem o serviço público e a relação entre o Estado, que cobra os tributos, e os particulares, que os pagam.

A perspectiva, no entanto, não é boa. Ambas as reformas são discutidas há décadas no Brasil, e por um motivo simples não saíram do papel: os dois mundos, público e privado, são tão diferentes e distantes que dificilmente uma norma conseguirá aproximá-los. Quer ver alguns exemplos?

Há alguns meses, o Supremo Tribunal Federal decidiu pela não incidência da contribuição previdenciária sobre o salário maternidade. Tomada sob o rito da repercussão geral, essa decisão deve ser aplicada aos processos judiciais que tratam do mesmo tema em todo o país. Portanto, com base nesse julgamento, a Receita Federal não mais deveria cobrar a contribuição sobre essas verbas. Certo?

Infelizmente, não. Para surpresa e indignação dos contribuintes, a Receita Federal continua a cobrar a contribuição previdenciária sobre o salário maternidade recebido pelas empregadas domésticas. O motivo? A alegação de que o leading case levado ao Supremo para discutir a questão envolvia uma empresa e, portanto, a discussão era apenas sobre a contribuição previdenciária patronal. Logo, a tese firmada não poderia ser aplicada à contribuição devida por quem recebeu o salário maternidade, que deverá continuar a recolher a contribuição.

O desrespeito à decisão do STF é flagrante.

Mas espere. Há outro caso ainda mais constrangedor. O STF já decidiu que o ICMS, imposto estadual sobre vendas embutido no preço das mercadorias, não compõe as bases de cálculo do PIS e da Cofins, contribuições federais calculadas sobre o faturamento das empresas. Mas o Fisco federal deu um jeito de subverter a decisão. Afirma que o valor do ICMS a ser abatido da base de cálculo das contribuições deve ser o efetivamente recolhido pelas empresas, e não o destacado nas notas fiscais, desvirtuando o conceito de faturamento.

No campo dos tributos, exemplos como esses se repetem aos milhares nas esferas federal, estadual e municipal.

A esfera administrativa não fica para trás, a exemplo dos “recessos” e pontos facultativos do serviço público. São épocas do ano — em geral nos meses de julho, dezembro e janeiro — nas quais o cidadão brasileiro deixa de receber atendimento de determinados serviços prestados pelo Estado. Ou seja, a prestação do serviço é, ao menos em parte, interrompida, e os servidores públicos não precisam comparecer ao local de trabalho.

Ao contrário do que acontece no mundo privado, os dias de recesso e pontos facultativos não são descontados das férias. Assim, em muitas áreas do serviço público, a soma desses dias de “descanso” e das férias supera 60 dias.

Outro tema inquietante é a quase total impossibilidade de se reclamar da qualidade da prestação dos serviços públicos e do atendimento prestado. Quem já visitou um órgão público teve a oportunidade de deparar com alertas como: “Desacatar funcionário público no exercício da função ou em razão dela – Pena: detenção, de seis meses a dois anos, ou multa (Código Penal, art. 331)”. Sim, em vez de placas informativas e avisos, uma ameaça.

Em contrapartida, a média salarial no serviço público é cerca de 60% superior à da iniciativa privada para cargos similares, e para carreiras que contam com estabilidade legal.

Esses são alguns exemplos, dentre uma infinidade de outros que vivenciamos todos os dias, que evidenciam o abismo que separa o ambiente público do privado no Brasil.

Será que as partes envolvidas na elaboração, discussão e aperfeiçoamento das propostas de reforma, em especial os servidores públicos (incluídos os detentores de mandato), estão preparados para essa tarefa? E qual seria seu real interesse em alterar a situação atual?

Por tudo isso, é difícil acreditar em mudanças que tornem mais justa a relação entre o público e o privado, pois a maior parte dos envolvidos nas discussões e aprovação das reformas seria afetado negativamente por elas.

De qualquer forma, é importante que façamos as cobranças necessárias aos nossos representantes eleitos, exigindo que as reformas em debate levem em consideração não a situação atual e os reflexos imediatos das mudanças, mas sim o futuro de nação nas próximas décadas.

Nós, do Bornholdt Advogados, continuaremos atentos para apontar e discutir falhas e abusos que desequilibrem essa balança. Seja administrativamente, seja na Justiça. Clique aqui e saiba mais.

Geraldo Wetzel Neto
OAB/SC 21.112
Bornholdt Advogados

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