Social security taxes and the reform of the Brazilian tax system
Autor(a) principal: | |
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Data de Publicação: | 2001 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Administração Pública |
Texto Completo: | https://periodicos.fgv.br/rap/article/view/6399 |
Resumo: | This paper shows that social expenditures in Brazil are financed with the revenue of indirect taxes, mainly social security taxes. Since the tax rate is levied on the enterprise¿s total revenue and/or the payroll, the fiscal burden is cumulated throughout the productive chain, with final effect upon the market prices of goods and services. This procedure causes relative price distortions that bring about undesirable results on resource allocation, the labour market and the competitiveness of the Brazilian products on the international markets. In this sense, the paper emphasises the need for a tax reform that takes into account the cumulative effect of fiscal incidence, namely the effects created by social security taxes, in an attempt to modernise the Brazilian tax structure. |
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Social security taxes and the reform of the Brazilian tax systemAs contribuições sociais e a proposta de reforma do sistema tributário brasileiroreforma tributáriacontribuições sociaisincidência fiscal.This paper shows that social expenditures in Brazil are financed with the revenue of indirect taxes, mainly social security taxes. Since the tax rate is levied on the enterprise¿s total revenue and/or the payroll, the fiscal burden is cumulated throughout the productive chain, with final effect upon the market prices of goods and services. This procedure causes relative price distortions that bring about undesirable results on resource allocation, the labour market and the competitiveness of the Brazilian products on the international markets. In this sense, the paper emphasises the need for a tax reform that takes into account the cumulative effect of fiscal incidence, namely the effects created by social security taxes, in an attempt to modernise the Brazilian tax structure.Este artigo mostra que os gastos sociais no Brasil são financiados com a arrecadação de tributos indiretos, assumindo particular importância as contribuições sociais. Dado que as alíquotas destes tributos incidem sobre o faturamento e/ou a folha de pagamentos, o ônus fiscal é acumulado ao longo da cadeia produtiva, com efeito final sobre os preços de mercado dos bens e serviços. Este processo acarreta distorções nos preços relativos, com efeitos perniciosos sobre a alocação de recursos, o funcionamento do mercado de trabalho e a competitividade dos produtos brasileiros no exterior. Neste sentido, o artigo procura enfatizar a urgência de uma reforma do sistema tributário brasileiro que procure reduzir a cumulatividade da incidência fiscal, modernizando a estrutura tributária vigente.Fundação Getulio Vargas (FGV EBAPE)2001-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/rap/article/view/6399Brazilian Journal of Public Administration; Vol. 35 No. 4 (2001); 97 a 109Revista de Administração Pública; Vol. 35 Núm. 4 (2001); 97 a 109Revista de Administração Pública; v. 35 n. 4 (2001); 97 a 1091982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/rap/article/view/6399/4984Neto, Alfredo Lopes da SilvaLima, Helen deinfo:eu-repo/semantics/openAccess2021-11-17T21:03:26Zoai:ojs.periodicos.fgv.br:article/6399Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2021-11-17T21:03:26Revista de Administração Pública - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
Social security taxes and the reform of the Brazilian tax system As contribuições sociais e a proposta de reforma do sistema tributário brasileiro |
title |
Social security taxes and the reform of the Brazilian tax system |
spellingShingle |
Social security taxes and the reform of the Brazilian tax system Neto, Alfredo Lopes da Silva reforma tributária contribuições sociais incidência fiscal. |
title_short |
Social security taxes and the reform of the Brazilian tax system |
title_full |
Social security taxes and the reform of the Brazilian tax system |
title_fullStr |
Social security taxes and the reform of the Brazilian tax system |
title_full_unstemmed |
Social security taxes and the reform of the Brazilian tax system |
title_sort |
Social security taxes and the reform of the Brazilian tax system |
author |
Neto, Alfredo Lopes da Silva |
author_facet |
Neto, Alfredo Lopes da Silva Lima, Helen de |
author_role |
author |
author2 |
Lima, Helen de |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Neto, Alfredo Lopes da Silva Lima, Helen de |
dc.subject.por.fl_str_mv |
reforma tributária contribuições sociais incidência fiscal. |
topic |
reforma tributária contribuições sociais incidência fiscal. |
description |
This paper shows that social expenditures in Brazil are financed with the revenue of indirect taxes, mainly social security taxes. Since the tax rate is levied on the enterprise¿s total revenue and/or the payroll, the fiscal burden is cumulated throughout the productive chain, with final effect upon the market prices of goods and services. This procedure causes relative price distortions that bring about undesirable results on resource allocation, the labour market and the competitiveness of the Brazilian products on the international markets. In this sense, the paper emphasises the need for a tax reform that takes into account the cumulative effect of fiscal incidence, namely the effects created by social security taxes, in an attempt to modernise the Brazilian tax structure. |
publishDate |
2001 |
dc.date.none.fl_str_mv |
2001-01-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/6399 |
url |
https://periodicos.fgv.br/rap/article/view/6399 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/6399/4984 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
dc.source.none.fl_str_mv |
Brazilian Journal of Public Administration; Vol. 35 No. 4 (2001); 97 a 109 Revista de Administração Pública; Vol. 35 Núm. 4 (2001); 97 a 109 Revista de Administração Pública; v. 35 n. 4 (2001); 97 a 109 1982-3134 0034-7612 reponame:Revista de Administração Pública instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Revista de Administração Pública |
collection |
Revista de Administração Pública |
repository.name.fl_str_mv |
Revista de Administração Pública - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
||rap@fgv.br |
_version_ |
1798943762991284224 |