ALTERNATIVES TO REDUCING THE INCOME TAX RETURN OF INDIVIDUALS IN BRAZIL
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Análise Econômica (Online) |
Texto Completo: | https://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/82019 |
Resumo: | Brazil, in the recent past, has not programmed the reduction of income inequalitiesthrough a progressive tax policy. On the contrary, in the 1990s, it followed theguidelines of Multilateral Organizations such as the International Monetary Fund, toreduce the marginal rates of Personal Income Tax (IRPF), further restricting the distributiverole of this tax and, in the years 2000, opted from the perspective of spending, as analternative to the reduction of income inequality in the country. Given this and the viewof the Theory of Equitable Taxation and from the constitutional principles of isonomyand contributory capacity the regressivity of the IRPF is analyzed in spite of progressivemarginal rates. It is observed that the Effective Rate has a decreasing relation with the increase of income. From incomes above 40 SM, the higher the income, the lower the effective rate of the IRPF. While for taxpayers with income above 320 SM the effective income tax rate is 2.1%, for taxpayers with a income range between 30 and 40 SM, it is 10.5%, that is five times higher. From this, we present three simulations for the updating of the IRPF Table to cover the iniquities of this tax, consequently, increasing the collection and contributing with the confrontation of the fiscal crisis of the State. |
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ALTERNATIVES TO REDUCING THE INCOME TAX RETURN OF INDIVIDUALS IN BRAZILALTERNATIVAS À REDUÇÃO DA REGRESSIVIDADE DO IMPOSTO DE RENDA DA PESSOA FÍSICA NO BRASILIncome taxTax regressivenessFiscal justiceH00H2H24Imposto de RendaRegressividade TributáriaJustiça fiscalH00H2H24Brazil, in the recent past, has not programmed the reduction of income inequalitiesthrough a progressive tax policy. On the contrary, in the 1990s, it followed theguidelines of Multilateral Organizations such as the International Monetary Fund, toreduce the marginal rates of Personal Income Tax (IRPF), further restricting the distributiverole of this tax and, in the years 2000, opted from the perspective of spending, as analternative to the reduction of income inequality in the country. Given this and the viewof the Theory of Equitable Taxation and from the constitutional principles of isonomyand contributory capacity the regressivity of the IRPF is analyzed in spite of progressivemarginal rates. It is observed that the Effective Rate has a decreasing relation with the increase of income. From incomes above 40 SM, the higher the income, the lower the effective rate of the IRPF. While for taxpayers with income above 320 SM the effective income tax rate is 2.1%, for taxpayers with a income range between 30 and 40 SM, it is 10.5%, that is five times higher. From this, we present three simulations for the updating of the IRPF Table to cover the iniquities of this tax, consequently, increasing the collection and contributing with the confrontation of the fiscal crisis of the State.O Brasil, no passado recente, não implementou a redução das desigualdadesde renda através de uma política tributária progressiva. Ao contrário, nos anos 1990,seguiu as orientações de organismos multilaterais, como o Fundo Monetário Internacional,de redução das alíquotas marginais do Imposto de Renda da Pessoa Física (IRPF),restringindo ainda mais o papel distributivo desse imposto, e, nos anos 2000, optoupela ótica do gasto, como alternativa à redução da desigualdade de renda no país.Diante disso e da visão da Teoria de Tributação Equitativa e a partir dos princípios constitucionais da isonomia e da capacidade contributiva, analisa-se a regressividade doIRPF a despeito das alíquotas marginais progressivas. Observa-se que a alíquota efetivaapresenta uma relação decrescente com o aumento da renda. A partir de rendas acimade 40 salários mínimos, quanto maior a renda, menor é a alíquota efetiva do IRPF, enquantoque, para contribuintes com renda acima de 320 salários mínimos, a alíquotaefetiva do IRPF é de 2,1% e para contribuintes com faixa de renda entre 30 e 40 saláriosmínimos é de 10,5%, ou seja cinco vezes maior. A partir disso, apresentam-se três simulaçõespara a atualização da tabela de IRPF visando suprir as iniquidades desse tributo,consequentemente ampliando a arrecadação e contribuindo para o enfrentamento dacrise fiscal do Estado.UFRGS2020-06-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/8201910.22456/2176-5456.82019Análise Econômica; Vol. 38 No. 76 (2020): Junho/2020Análise Econômica; v. 38 n. 76 (2020): Junho/20202176-54560102-9924reponame:Análise Econômica (Online)instname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/82019/57391Copyright (c) 2020 Análise Econômicainfo:eu-repo/semantics/openAccessChieza, Rosa AngelaFranchescini, Rejanedos Santos, Dão Real2020-06-28T18:56:07Zoai:seer.ufrgs.br:article/82019Revistahttps://seer.ufrgs.br/index.php/AnaliseEconomicaPUBhttps://seer.ufrgs.br/index.php/AnaliseEconomica/oai||rae@ufrgs.br2176-54560102-9924opendoar:2020-06-28T18:56:07Análise Econômica (Online) - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
ALTERNATIVES TO REDUCING THE INCOME TAX RETURN OF INDIVIDUALS IN BRAZIL ALTERNATIVAS À REDUÇÃO DA REGRESSIVIDADE DO IMPOSTO DE RENDA DA PESSOA FÍSICA NO BRASIL |
title |
ALTERNATIVES TO REDUCING THE INCOME TAX RETURN OF INDIVIDUALS IN BRAZIL |
spellingShingle |
ALTERNATIVES TO REDUCING THE INCOME TAX RETURN OF INDIVIDUALS IN BRAZIL Chieza, Rosa Angela Income tax Tax regressiveness Fiscal justice H00 H2 H24 Imposto de Renda Regressividade Tributária Justiça fiscal H00 H2 H24 |
title_short |
ALTERNATIVES TO REDUCING THE INCOME TAX RETURN OF INDIVIDUALS IN BRAZIL |
title_full |
ALTERNATIVES TO REDUCING THE INCOME TAX RETURN OF INDIVIDUALS IN BRAZIL |
title_fullStr |
ALTERNATIVES TO REDUCING THE INCOME TAX RETURN OF INDIVIDUALS IN BRAZIL |
title_full_unstemmed |
ALTERNATIVES TO REDUCING THE INCOME TAX RETURN OF INDIVIDUALS IN BRAZIL |
title_sort |
ALTERNATIVES TO REDUCING THE INCOME TAX RETURN OF INDIVIDUALS IN BRAZIL |
author |
Chieza, Rosa Angela |
author_facet |
Chieza, Rosa Angela Franchescini, Rejane dos Santos, Dão Real |
author_role |
author |
author2 |
Franchescini, Rejane dos Santos, Dão Real |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Chieza, Rosa Angela Franchescini, Rejane dos Santos, Dão Real |
dc.subject.por.fl_str_mv |
Income tax Tax regressiveness Fiscal justice H00 H2 H24 Imposto de Renda Regressividade Tributária Justiça fiscal H00 H2 H24 |
topic |
Income tax Tax regressiveness Fiscal justice H00 H2 H24 Imposto de Renda Regressividade Tributária Justiça fiscal H00 H2 H24 |
description |
Brazil, in the recent past, has not programmed the reduction of income inequalitiesthrough a progressive tax policy. On the contrary, in the 1990s, it followed theguidelines of Multilateral Organizations such as the International Monetary Fund, toreduce the marginal rates of Personal Income Tax (IRPF), further restricting the distributiverole of this tax and, in the years 2000, opted from the perspective of spending, as analternative to the reduction of income inequality in the country. Given this and the viewof the Theory of Equitable Taxation and from the constitutional principles of isonomyand contributory capacity the regressivity of the IRPF is analyzed in spite of progressivemarginal rates. It is observed that the Effective Rate has a decreasing relation with the increase of income. From incomes above 40 SM, the higher the income, the lower the effective rate of the IRPF. While for taxpayers with income above 320 SM the effective income tax rate is 2.1%, for taxpayers with a income range between 30 and 40 SM, it is 10.5%, that is five times higher. From this, we present three simulations for the updating of the IRPF Table to cover the iniquities of this tax, consequently, increasing the collection and contributing with the confrontation of the fiscal crisis of the State. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-06-27 |
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://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/82019 10.22456/2176-5456.82019 |
url |
https://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/82019 |
identifier_str_mv |
10.22456/2176-5456.82019 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/82019/57391 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2020 Análise Econômica info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2020 Análise Econômica |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UFRGS |
publisher.none.fl_str_mv |
UFRGS |
dc.source.none.fl_str_mv |
Análise Econômica; Vol. 38 No. 76 (2020): Junho/2020 Análise Econômica; v. 38 n. 76 (2020): Junho/2020 2176-5456 0102-9924 reponame:Análise Econômica (Online) instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
institution |
UFRGS |
reponame_str |
Análise Econômica (Online) |
collection |
Análise Econômica (Online) |
repository.name.fl_str_mv |
Análise Econômica (Online) - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
||rae@ufrgs.br |
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1799766268390146048 |