Análise da proposta de reforma tributária (EC nº 42) do governo Lula

• Autor(a) principal: Dall'Acqua, Fernando Maida
• Data de Publicação: 2005
• Tipo de documento: Relatório
• Idioma: por
• Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
• Texto Completo: http://hdl.handle.net/10438/2961
• topic: Tax reform; Guerra fiscal; Custo Brasil e sistema tributário; Administração de empresas; Reforma tributária

The tributary changes enacted by the Brazilian government in the lat decade aimed mainly at the fiscal adjustment through an increase in the aggregated tax revenue that jumped up from 27% of GDP in 1994 to about 36% of GDP in 2003. This increase of the tax burden was largely derived from the social security contributions, which are mostly imposed in the form of turnover on gross receipts. In addition to the distortions promoted by this kind of tax, the Brazilian tax system is also considered obsolete, too complex so as stimulating the fiscal war among states and municipalities. In april of 2003, the federal government sent to National Congress a proposal of tax reform addressed to (i) simplify the Brazilian tax system, (ii) reduce the existing federal turnover taxes and (iii) end the fiscal war . In spite of the Brazilian tax system to be considered highly costly for the tax payer the proposal did not include any change addressed to reduce the existing tax burden. In this context, the main objectives of this report will be to evaluate both (i) the constrains which prevent a reduction of the Brazilian tax burden and (ii) the main impacts of the proposed tax changes on the Brazilian economy.