Carga tributária direta e indireta sobre as unidades familiares no Brasilavaliação de sua incidência nas grandes regiões urbanas em 1996

Resumo

This study aims to evaluate the tax burden which falls upon the families of the great Brazilian urban areas. The concern of the work has emphasized the aspects of equity associated to the taxation, since the distribution of Brazilian income is one of the unequalest of the world and, at the same time, the indexes of poor population are extremely high compared to the per capita income of the country. The discussions of the tax reform have been focused, in a predominant way, on the federative and managerial competitiveness subjects. The work tries to explore a research area that seemingly has been forgotten in the debate of the reform, that comes to be the evaluation of the effects of the current tax structure on the population under the optics of equity. The study has used the informations of the eleven larger urban areas of the country were used, that consist of the microdata of the Research of Family Budgets of the Brazilian Institute of Geography and Statistics (POF/IBGE) of 1995/96. This research supplies the detailed data of the consumption structures and revenue of the families, discriminated by strips of income, and it facilitates the calculation of the indirect and direct taxes that fall over them. The findings of the work show that the progressivity of the direct taxation is not enough to compensate the degree of regressivity of the indirect taxes. Concretely, the portion of the population researched by POF with earnings up to two minimum wages commits, in average, more than 28% of its income with the payment of tributes. For the class with earnings greater than thirty minimum wages, such this percentile is practically of 18%. In other words, the obtained empiric evidence suggests that the tax system operates in a regressive way over the population, relapsing, in relative terms to the income, more strongly on the layers of smaller income than on the higher income classes. Such situation is still enhanced by the fact that the regressivity is higher in the metropolitan areas located in the poorer areas of the country. In that way, the results point in the direction that the introduction of modifications in the Brazilian tax system, in the context of the discussion of the tax reform, may have an important role in the improvement of the distribution of income and in the decrease of the poverty.

Ficha do documento

Tipo

Estudo

Ano

2000

Instituição

Instituto de Pesquisa Econômica Aplicada (Ipea)

Fonte

Repositório do Ipea

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.ipea.gov.br:11058/2357

Licença

Licença Comum

Abrangência

Brasil; Regiões urbanas brasileiras; 1995-1996

Temas

Finanças Públicas

Palavras-chave

Carga tributária familiarTributaçãoRegressividade tributáriaRenda familiarSistema Tributário