The Brazilian tax system and Latin America: a comparative analysis - doi: 10.4025/actascihumansoc.v35i1.19734
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Data de Publicação: | 2013 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Acta Scientiarum. Human and Social Sciences (Online) |
Texto Completo: | http://www.periodicos.uem.br/ojs/index.php/ActaSciHumanSocSci/article/view/19734 |
Resumo: | Current essay is a comparative study on the tax systems of Latin American countries with special reference to the evolution of revenues, tax rates and revenue composition. The revenues of a typical Latin American country are lower than the average revenues of developed countries, with a great concentration on indirect taxation. A strong correlation between income and GDP per capita and between tax rates and revenues was confirmed, except for Corporate Income Tax. Tax load in Brazil is almost twice the Latin American average and close to that of developed countries. In the case of revenue composition, Brazil is an exception within the region´s standard since it relies less on consumption taxes and more on income taxes. It is worth mentioning that revenues from the Brazilian´s corporate income tax are relatively low within the context of its high tax rates. |
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The Brazilian tax system and Latin America: a comparative analysis - doi: 10.4025/actascihumansoc.v35i1.19734Uma análise comparada do sistema tributário brasileiro em relação à América Latina - doi: 10.4025/actascihumansoc.v35i1.19734tax revenuestaxationtax structurearrecadaçãotributaçãocomposição das receitasCurrent essay is a comparative study on the tax systems of Latin American countries with special reference to the evolution of revenues, tax rates and revenue composition. The revenues of a typical Latin American country are lower than the average revenues of developed countries, with a great concentration on indirect taxation. A strong correlation between income and GDP per capita and between tax rates and revenues was confirmed, except for Corporate Income Tax. Tax load in Brazil is almost twice the Latin American average and close to that of developed countries. In the case of revenue composition, Brazil is an exception within the region´s standard since it relies less on consumption taxes and more on income taxes. It is worth mentioning that revenues from the Brazilian´s corporate income tax are relatively low within the context of its high tax rates. Este artigo irá se concentrar no estudo comparativo dos sistemas tributários dos países da América Latina com foco sobre a evolução das receitas, das alíquotas e da composição da arrecadação. Constatou-se que um típico país latino-americano arrecada muito menos que a média dos países desenvolvidos, com grande concentração sobre a tributação indireta. Verificou-se forte correlação entre receitas e PIB per capita e entre alíquotas e arrecadação, exceto para o Imposto de Renda da Pessoa Jurídica (IRPJ). Quanto ao Brasil, a carga tributária é quase o dobro da média latino-americana e próxima da dos países desenvolvidos. Já quanto à composição, o país também começa a se afastar do padrão da região, ao depender cada vez menos da tributação sobre o consumo. Por fim, destaca-se o fato de que o país arrecada pouco com o IRPJ dado as alíquotas elevadas impostas no Brasil. Universidade Estadual De Maringá2013-06-13info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAnálise Comparadaapplication/pdfhttp://www.periodicos.uem.br/ojs/index.php/ActaSciHumanSocSci/article/view/1973410.4025/actascihumansoc.v35i1.19734Acta Scientiarum. Human and Social Sciences; Vol 35 No 1 (2013); 85-95Acta Scientiarum. Human and Social Sciences; v. 35 n. 1 (2013); 85-951807-86561679-7361reponame:Acta Scientiarum. Human and Social Sciences (Online)instname:Universidade Estadual de Maringá (UEM)instacron:UEMporhttp://www.periodicos.uem.br/ojs/index.php/ActaSciHumanSocSci/article/view/19734/pdfPaes, Nelson Leitaoinfo:eu-repo/semantics/openAccess2022-11-23T17:35:43Zoai:periodicos.uem.br/ojs:article/19734Revistahttp://www.periodicos.uem.br/ojs/index.php/ActaSciHumanSocSci/indexPUBhttp://www.periodicos.uem.br/ojs/index.php/ActaSciHumanSocSci/oai||actahuman@uem.br1807-86561679-7361opendoar:2022-11-23T17:35:43Acta Scientiarum. Human and Social Sciences (Online) - Universidade Estadual de Maringá (UEM)false |
dc.title.none.fl_str_mv |
The Brazilian tax system and Latin America: a comparative analysis - doi: 10.4025/actascihumansoc.v35i1.19734 Uma análise comparada do sistema tributário brasileiro em relação à América Latina - doi: 10.4025/actascihumansoc.v35i1.19734 |
title |
The Brazilian tax system and Latin America: a comparative analysis - doi: 10.4025/actascihumansoc.v35i1.19734 |
spellingShingle |
The Brazilian tax system and Latin America: a comparative analysis - doi: 10.4025/actascihumansoc.v35i1.19734 Paes, Nelson Leitao tax revenues taxation tax structure arrecadação tributação composição das receitas |
title_short |
The Brazilian tax system and Latin America: a comparative analysis - doi: 10.4025/actascihumansoc.v35i1.19734 |
title_full |
The Brazilian tax system and Latin America: a comparative analysis - doi: 10.4025/actascihumansoc.v35i1.19734 |
title_fullStr |
The Brazilian tax system and Latin America: a comparative analysis - doi: 10.4025/actascihumansoc.v35i1.19734 |
title_full_unstemmed |
The Brazilian tax system and Latin America: a comparative analysis - doi: 10.4025/actascihumansoc.v35i1.19734 |
title_sort |
The Brazilian tax system and Latin America: a comparative analysis - doi: 10.4025/actascihumansoc.v35i1.19734 |
author |
Paes, Nelson Leitao |
author_facet |
Paes, Nelson Leitao |
author_role |
author |
dc.contributor.author.fl_str_mv |
Paes, Nelson Leitao |
dc.subject.por.fl_str_mv |
tax revenues taxation tax structure arrecadação tributação composição das receitas |
topic |
tax revenues taxation tax structure arrecadação tributação composição das receitas |
description |
Current essay is a comparative study on the tax systems of Latin American countries with special reference to the evolution of revenues, tax rates and revenue composition. The revenues of a typical Latin American country are lower than the average revenues of developed countries, with a great concentration on indirect taxation. A strong correlation between income and GDP per capita and between tax rates and revenues was confirmed, except for Corporate Income Tax. Tax load in Brazil is almost twice the Latin American average and close to that of developed countries. In the case of revenue composition, Brazil is an exception within the region´s standard since it relies less on consumption taxes and more on income taxes. It is worth mentioning that revenues from the Brazilian´s corporate income tax are relatively low within the context of its high tax rates. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-06-13 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Análise Comparada |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.periodicos.uem.br/ojs/index.php/ActaSciHumanSocSci/article/view/19734 10.4025/actascihumansoc.v35i1.19734 |
url |
http://www.periodicos.uem.br/ojs/index.php/ActaSciHumanSocSci/article/view/19734 |
identifier_str_mv |
10.4025/actascihumansoc.v35i1.19734 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
http://www.periodicos.uem.br/ojs/index.php/ActaSciHumanSocSci/article/view/19734/pdf |
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 |
Universidade Estadual De Maringá |
publisher.none.fl_str_mv |
Universidade Estadual De Maringá |
dc.source.none.fl_str_mv |
Acta Scientiarum. Human and Social Sciences; Vol 35 No 1 (2013); 85-95 Acta Scientiarum. Human and Social Sciences; v. 35 n. 1 (2013); 85-95 1807-8656 1679-7361 reponame:Acta Scientiarum. Human and Social Sciences (Online) instname:Universidade Estadual de Maringá (UEM) instacron:UEM |
instname_str |
Universidade Estadual de Maringá (UEM) |
instacron_str |
UEM |
institution |
UEM |
reponame_str |
Acta Scientiarum. Human and Social Sciences (Online) |
collection |
Acta Scientiarum. Human and Social Sciences (Online) |
repository.name.fl_str_mv |
Acta Scientiarum. Human and Social Sciences (Online) - Universidade Estadual de Maringá (UEM) |
repository.mail.fl_str_mv |
||actahuman@uem.br |
_version_ |
1799317508365221888 |