Tributação indireta dos serviçosdiagnóstico e propostas

Resumo

This paper quantifies the effects on Brazilian PublicFinance from a virtual incorporation of services (including construction) on the base of the ICMS taxation (value-added tax on goods and services - communication and transport), thus eliminating the currenttax on services (ISS). On one hand, we show that it brings advantages for the productive process as a whole, since a value-added tax eliminates distortions on tax incidence. However, if this incorporation is not followed by an increase on tax burden, it will definitely lead to losses of tax revenues, with major negative impacts concentrated on the great Brazilian municipalities. Such results bring aboutthe need of profound discussions on the operating matters and law aspects concerning an introduction of a value-added taxation on services. Furthermore, this proposal should be analyzed considering the fiscal reform as a whole.

Ficha do documento

Tipo

Artigo científico

Ano

1993

Instituição

Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária

Fonte

Estudos Econômicos

Idioma

Português

Acesso

Não informado

DOI

10.1590/1980-535723n8ajj

Identificador

oai:revistas.usp.br:article/159080

Licença

http://creativecommons.org/licenses/by-nc/4.0

Temas

Finanças Públicas

Palavras-chave

finanças públicasreforma fiscaltributação indiretaimposto sobre o valor adicionadoimposto sobre serviçospublic financefiscal reformindirect taxationvalue-added taxcurrent tax on services