O impacto da reforma tributária sobre o varejo será positivo, diante da simplificação que trará para o setor, reduzindo o custo de muitas empresas. Mas, por outro lado, a reforma tributária, em seu período de transição, exigirá o dobro de atenção dos varejistas, pois além dos impostos pagos atualmente, haverá os novos impostos, IBS e CBS, que conviverão com os atuais até 2032.
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