A incidência tributária indireta sobre os gêneros alimentícios da cesta básica e suas implicações na administração dos recursos familiares - Viçosa/MG
Autor(a) principal: | |
---|---|
Data de Publicação: | 2006 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | LOCUS Repositório Institucional da UFV |
Texto Completo: | http://locus.ufv.br/handle/123456789/3329 |
Resumo: | The present research tried to analyze the indirect taxation incidence implications on the basic group food and its reflexes in the families resources administration resident in the municipal district of Viçosa-MG; view the effective tributary reforms and, besides, the evidences that those fiscal mechanisms tend to promote the inequality and social exclusion. Specifically, it was objectified: to esteem the effective tributary load that happens on the basic group food items; to examine the indirect taxation reflexes (ICMS, PIS, COFINS and IPI) in the basic group value; besides analyzing the tributary desoneration implications in the consumption perspective. The exploratory and descriptive research had as theoretical referential the Family Resources Administration Model, presupposing that the families, face to the taxation, tend to accomplish fittings in its administrative system, by the resources realocation and consumption pattern modification. The study population was composed by the local supermarkets managers and by the smaller purchasing power family units (represented by the housekeepers); having been used two data collection methods: bibliographical research on the tributary legislation and its reforms and interviews with a population in study sample. The results showed that the incident indirect tributary load on the basic group food items was equivalent to 11.02% total value of the group. The meat and the bread were the products of larger weight in the alimentary expenses, although they don't correspond to those with larger taxation, as it is the margarine and sugar case. Relating the basic group value in Viçosa, with the minimum wage value (SM) effective, it is verified that to buy the products related in the group, a citizen would spend 36.18% of its wage, that it surpasses to the percentile of 20% of SM, recommended by the IBGE, so that the other family budget expenses are contemplated. In coherence with other empiric evidences, an inverse relationship was verified between the family income and the tributary incidence, with negative effects at the income justness and distribution. With relationship to a possible tributary desoneration implications on the basic food items, equivalent to an available family income increase, it could be observed that more of the interviewees half would enlarge its consumption pattern, by means of the another items inclusion not belonging to the basic group. In function of the results it can be concluded that the indirect taxation on the consumption of essential victuals to the human survival non selectivity and the regressivity, besides not being reverted in social improvements terms, are not assisting to the consumption pattern, once it doesn t take in consideration the preferences and the new perspectives of domestic units consumption. |
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Gonçalves, Sérgio Luiz Agostinhohttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4777996E9Loreto, Maria das Dores Saraiva dehttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4787872U2Teixeira, Karla Maria Damianohttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4790320H4Lima, Afonso Augusto Teixeira de Freitas de Carvalhohttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4777096T7Faroni, Walmerhttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4783185H6Ferreira, Marco Aurélio Marqueshttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4760230Y02015-03-26T13:19:44Z2007-01-232015-03-26T13:19:44Z2006-01-30GONÇALVES, Sérgio Luiz Agostinho. The indirect tributary incidence about the nutritious goods of the basic group and its implications in the administration of the family resources - Viçosa/MG. 2006. 73 f. Dissertação (Mestrado em Economia familiar; Estudo da família; Teoria econômica e Educação do consumidor) - Universidade Federal de Viçosa, Viçosa, 2006.http://locus.ufv.br/handle/123456789/3329The present research tried to analyze the indirect taxation incidence implications on the basic group food and its reflexes in the families resources administration resident in the municipal district of Viçosa-MG; view the effective tributary reforms and, besides, the evidences that those fiscal mechanisms tend to promote the inequality and social exclusion. Specifically, it was objectified: to esteem the effective tributary load that happens on the basic group food items; to examine the indirect taxation reflexes (ICMS, PIS, COFINS and IPI) in the basic group value; besides analyzing the tributary desoneration implications in the consumption perspective. The exploratory and descriptive research had as theoretical referential the Family Resources Administration Model, presupposing that the families, face to the taxation, tend to accomplish fittings in its administrative system, by the resources realocation and consumption pattern modification. The study population was composed by the local supermarkets managers and by the smaller purchasing power family units (represented by the housekeepers); having been used two data collection methods: bibliographical research on the tributary legislation and its reforms and interviews with a population in study sample. The results showed that the incident indirect tributary load on the basic group food items was equivalent to 11.02% total value of the group. The meat and the bread were the products of larger weight in the alimentary expenses, although they don't correspond to those with larger taxation, as it is the margarine and sugar case. Relating the basic group value in Viçosa, with the minimum wage value (SM) effective, it is verified that to buy the products related in the group, a citizen would spend 36.18% of its wage, that it surpasses to the percentile of 20% of SM, recommended by the IBGE, so that the other family budget expenses are contemplated. In coherence with other empiric evidences, an inverse relationship was verified between the family income and the tributary incidence, with negative effects at the income justness and distribution. With relationship to a possible tributary desoneration implications on the basic food items, equivalent to an available family income increase, it could be observed that more of the interviewees half would enlarge its consumption pattern, by means of the another items inclusion not belonging to the basic group. In function of the results it can be concluded that the indirect taxation on the consumption of essential victuals to the human survival non selectivity and the regressivity, besides not being reverted in social improvements terms, are not assisting to the consumption pattern, once it doesn t take in consideration the preferences and the new perspectives of domestic units consumption.O presente estudo buscou analisar as implicações da incidência da tributação indireta sobre os itens alimentícios da cesta básica e seus reflexos na administração dos recursos das famílias residentes no município de Viçosa-MG; tendo em vista as reformas tributárias vigentes e, além disso, as evidências de que esses mecanismos fiscais tendem a promover a desigualdade e exclusão social. Especificamente, objetivou-se: estimar a carga tributária efetiva que incide sobre os gêneros alimentícios da cesta básica; examinar os reflexos da tributação indireta (ICMS, PIS, COFINS e o IPI) no valor da cesta básica; além de analisar as implicações da desoneração tributária na perspectiva do consumo. A pesquisa de natureza exploratória e descritiva, realizada na cidade de Viçosa/MG, teve como referencial teórico o Modelo de Administração de Recursos Familiares, pressupondo que as famílias, face à tributação, tendem a realizar ajustes no seu sistema administrativo, por meio da realocação dos recursos e modificação do padrão de consumo. A população do estudo foi composta pelos gerentes dos supermercados locais e pelas unidades familiares de menor poder aquisitivo (representadas pelas donas-de-casa); tendo sido utilizados dois métodos de coleta de dados: pesquisa bibliográfica sobre a legislação tributária e suas reformas e entrevistas com uma amostra da população em estudo. Os resultados mostraram que a carga tributária indireta incidente sobre os gêneros alimentícios da cesta básica foi equivalente a 11,02% do valor total da cesta. A carne e o pão foram os produtos de maior peso nas despesas alimentares, embora não correspondam àqueles com maior tributação, como é o caso da margarina e do açúcar. Relacionando o valor da cesta básica em Viçosa, com o valor do salário mínimo (SM) vigente, constata-se que para se comprar os produtos relacionados na cesta, um cidadão gastaria 36,18% do seu salário, que ultrapassa ao percentual de 20% do SM, recomendado pelo IBGE, para que as demais despesas do orçamento familiar sejam contempladas. Coerentemente com outras evidências empíricas, foi constatada uma relação inversa entre a renda familiar e a incidência tributária, com efeitos negativos sobre a equidade e distribuição de renda. Quanto às implicações de uma possível desoneração tributária sobre os gêneros alimentícios básicos, equivalentes a um aumento da rend a familiar disponível, pôde-se observar que mais da metade das entrevistadas ampliaria seu padrão de consumo, por meio da inclusão de outros itens não pertencentes à cesta básica. Em função dos resultados podese concluir que a não seletividade e a regressividade da tributação indireta sobre o consumo de alimentos essenciais à sobrevivência humana, além de não ser revertida em termos de melhorias sociais, não está atendendo ao padrão de consumo, uma vez que não leva em consideração as preferências e as novas perspectivas de consumo das unidades domésticas.application/pdfporUniversidade Federal de ViçosaMestrado em Economia DomésticaUFVBREconomia familiar; Estudo da família; Teoria econômica e Educação do consumidorAlimentosIncidência de impostosPreçosCusto de vidaFoodTributary incidencePricesCost and standard of livingCNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA DOMESTICAA incidência tributária indireta sobre os gêneros alimentícios da cesta básica e suas implicações na administração dos recursos familiares - Viçosa/MGThe indirect tributary incidence about the nutritious goods of the basic group and its implications in the administration of the family resources - Viçosa/MGinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:LOCUS Repositório Institucional da UFVinstname:Universidade Federal de Viçosa (UFV)instacron:UFVORIGINALtexto completo.pdfapplication/pdf281313https://locus.ufv.br//bitstream/123456789/3329/1/texto%20completo.pdfa096b823e3eff2591af2ebeea91a2732MD51TEXTtexto completo.pdf.txttexto completo.pdf.txtExtracted texttext/plain150086https://locus.ufv.br//bitstream/123456789/3329/2/texto%20completo.pdf.txt58308aa4ac308c05f2f362ae0121f346MD52THUMBNAILtexto completo.pdf.jpgtexto completo.pdf.jpgIM Thumbnailimage/jpeg3737https://locus.ufv.br//bitstream/123456789/3329/3/texto%20completo.pdf.jpgb31a3437b19a17813c420d8d9c58ec1fMD53123456789/33292016-04-08 23:18:51.888oai:locus.ufv.br:123456789/3329Repositório InstitucionalPUBhttps://www.locus.ufv.br/oai/requestfabiojreis@ufv.bropendoar:21452016-04-09T02:18:51LOCUS Repositório Institucional da UFV - Universidade Federal de Viçosa (UFV)false |
dc.title.por.fl_str_mv |
A incidência tributária indireta sobre os gêneros alimentícios da cesta básica e suas implicações na administração dos recursos familiares - Viçosa/MG |
dc.title.alternative.eng.fl_str_mv |
The indirect tributary incidence about the nutritious goods of the basic group and its implications in the administration of the family resources - Viçosa/MG |
title |
A incidência tributária indireta sobre os gêneros alimentícios da cesta básica e suas implicações na administração dos recursos familiares - Viçosa/MG |
spellingShingle |
A incidência tributária indireta sobre os gêneros alimentícios da cesta básica e suas implicações na administração dos recursos familiares - Viçosa/MG Gonçalves, Sérgio Luiz Agostinho Alimentos Incidência de impostos Preços Custo de vida Food Tributary incidence Prices Cost and standard of living CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA DOMESTICA |
title_short |
A incidência tributária indireta sobre os gêneros alimentícios da cesta básica e suas implicações na administração dos recursos familiares - Viçosa/MG |
title_full |
A incidência tributária indireta sobre os gêneros alimentícios da cesta básica e suas implicações na administração dos recursos familiares - Viçosa/MG |
title_fullStr |
A incidência tributária indireta sobre os gêneros alimentícios da cesta básica e suas implicações na administração dos recursos familiares - Viçosa/MG |
title_full_unstemmed |
A incidência tributária indireta sobre os gêneros alimentícios da cesta básica e suas implicações na administração dos recursos familiares - Viçosa/MG |
title_sort |
A incidência tributária indireta sobre os gêneros alimentícios da cesta básica e suas implicações na administração dos recursos familiares - Viçosa/MG |
author |
Gonçalves, Sérgio Luiz Agostinho |
author_facet |
Gonçalves, Sérgio Luiz Agostinho |
author_role |
author |
dc.contributor.authorLattes.por.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4777996E9 |
dc.contributor.author.fl_str_mv |
Gonçalves, Sérgio Luiz Agostinho |
dc.contributor.advisor1.fl_str_mv |
Loreto, Maria das Dores Saraiva de |
dc.contributor.advisor1Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4787872U2 |
dc.contributor.referee1.fl_str_mv |
Teixeira, Karla Maria Damiano |
dc.contributor.referee1Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4790320H4 |
dc.contributor.referee2.fl_str_mv |
Lima, Afonso Augusto Teixeira de Freitas de Carvalho |
dc.contributor.referee2Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4777096T7 |
dc.contributor.referee3.fl_str_mv |
Faroni, Walmer |
dc.contributor.referee3Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4783185H6 |
dc.contributor.referee4.fl_str_mv |
Ferreira, Marco Aurélio Marques |
dc.contributor.referee4Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4760230Y0 |
contributor_str_mv |
Loreto, Maria das Dores Saraiva de Teixeira, Karla Maria Damiano Lima, Afonso Augusto Teixeira de Freitas de Carvalho Faroni, Walmer Ferreira, Marco Aurélio Marques |
dc.subject.por.fl_str_mv |
Alimentos Incidência de impostos Preços Custo de vida |
topic |
Alimentos Incidência de impostos Preços Custo de vida Food Tributary incidence Prices Cost and standard of living CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA DOMESTICA |
dc.subject.eng.fl_str_mv |
Food Tributary incidence Prices Cost and standard of living |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA DOMESTICA |
description |
The present research tried to analyze the indirect taxation incidence implications on the basic group food and its reflexes in the families resources administration resident in the municipal district of Viçosa-MG; view the effective tributary reforms and, besides, the evidences that those fiscal mechanisms tend to promote the inequality and social exclusion. Specifically, it was objectified: to esteem the effective tributary load that happens on the basic group food items; to examine the indirect taxation reflexes (ICMS, PIS, COFINS and IPI) in the basic group value; besides analyzing the tributary desoneration implications in the consumption perspective. The exploratory and descriptive research had as theoretical referential the Family Resources Administration Model, presupposing that the families, face to the taxation, tend to accomplish fittings in its administrative system, by the resources realocation and consumption pattern modification. The study population was composed by the local supermarkets managers and by the smaller purchasing power family units (represented by the housekeepers); having been used two data collection methods: bibliographical research on the tributary legislation and its reforms and interviews with a population in study sample. The results showed that the incident indirect tributary load on the basic group food items was equivalent to 11.02% total value of the group. The meat and the bread were the products of larger weight in the alimentary expenses, although they don't correspond to those with larger taxation, as it is the margarine and sugar case. Relating the basic group value in Viçosa, with the minimum wage value (SM) effective, it is verified that to buy the products related in the group, a citizen would spend 36.18% of its wage, that it surpasses to the percentile of 20% of SM, recommended by the IBGE, so that the other family budget expenses are contemplated. In coherence with other empiric evidences, an inverse relationship was verified between the family income and the tributary incidence, with negative effects at the income justness and distribution. With relationship to a possible tributary desoneration implications on the basic food items, equivalent to an available family income increase, it could be observed that more of the interviewees half would enlarge its consumption pattern, by means of the another items inclusion not belonging to the basic group. In function of the results it can be concluded that the indirect taxation on the consumption of essential victuals to the human survival non selectivity and the regressivity, besides not being reverted in social improvements terms, are not assisting to the consumption pattern, once it doesn t take in consideration the preferences and the new perspectives of domestic units consumption. |
publishDate |
2006 |
dc.date.issued.fl_str_mv |
2006-01-30 |
dc.date.available.fl_str_mv |
2007-01-23 2015-03-26T13:19:44Z |
dc.date.accessioned.fl_str_mv |
2015-03-26T13:19:44Z |
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info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
GONÇALVES, Sérgio Luiz Agostinho. The indirect tributary incidence about the nutritious goods of the basic group and its implications in the administration of the family resources - Viçosa/MG. 2006. 73 f. Dissertação (Mestrado em Economia familiar; Estudo da família; Teoria econômica e Educação do consumidor) - Universidade Federal de Viçosa, Viçosa, 2006. |
dc.identifier.uri.fl_str_mv |
http://locus.ufv.br/handle/123456789/3329 |
identifier_str_mv |
GONÇALVES, Sérgio Luiz Agostinho. The indirect tributary incidence about the nutritious goods of the basic group and its implications in the administration of the family resources - Viçosa/MG. 2006. 73 f. Dissertação (Mestrado em Economia familiar; Estudo da família; Teoria econômica e Educação do consumidor) - Universidade Federal de Viçosa, Viçosa, 2006. |
url |
http://locus.ufv.br/handle/123456789/3329 |
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por |
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por |
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Universidade Federal de Viçosa |
dc.publisher.program.fl_str_mv |
Mestrado em Economia Doméstica |
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UFV |
dc.publisher.country.fl_str_mv |
BR |
dc.publisher.department.fl_str_mv |
Economia familiar; Estudo da família; Teoria econômica e Educação do consumidor |
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Universidade Federal de Viçosa |
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