Efficiency x Equity in Taxation on Capital in Brazil
Autor(a) principal: | |
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Data de Publicação: | 2016 |
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Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Ciências Administrativas (Fortaleza. Online) |
Texto Completo: | https://ojs.unifor.br/rca/article/view/4040 |
Resumo: | This paper aims to examine the participation in the collection of the main taxes on capital at the federal level in the last decade, seeking to ascertain whether there was a tendency to encourage investment (efficiency) or a trend toward greater redistribution (equity). In order to achieve this goal, it performed an exploratory and documental study. To the topic of development, it was addressed to the traditional trade-off between efficiency and equity and the Theory of Capital Taxation. It was observed that, for the years 2004-2009, there was a tendency to redistribution, as for the years 2010 to 2013, this upward trend ceased to occur. Nevertheless, the share of taxes on capital in the last four years showed an increase compared to the first years of the analysis. However, when the percentage of ownership is analyzed taking into account the historical aspects (2004-2013), are found some particularities, justified mainly because of the federal government, even if you choose for efficiency or equity, may encounter scenarios which will have to adapt or adopt certain action, the end of the CPMF and the international crisis are examples of the study period. Keywords:Public Sector Economics. TheoryofCapitalTaxation.Efficiency.Equity. |
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Efficiency x Equity in Taxation on Capital in BrazilEficiência x Equidade na tributação sobre o capital no Brasil (Efficiency x Equity in Taxation on Capital in Brazil)This paper aims to examine the participation in the collection of the main taxes on capital at the federal level in the last decade, seeking to ascertain whether there was a tendency to encourage investment (efficiency) or a trend toward greater redistribution (equity). In order to achieve this goal, it performed an exploratory and documental study. To the topic of development, it was addressed to the traditional trade-off between efficiency and equity and the Theory of Capital Taxation. It was observed that, for the years 2004-2009, there was a tendency to redistribution, as for the years 2010 to 2013, this upward trend ceased to occur. Nevertheless, the share of taxes on capital in the last four years showed an increase compared to the first years of the analysis. However, when the percentage of ownership is analyzed taking into account the historical aspects (2004-2013), are found some particularities, justified mainly because of the federal government, even if you choose for efficiency or equity, may encounter scenarios which will have to adapt or adopt certain action, the end of the CPMF and the international crisis are examples of the study period. Keywords:Public Sector Economics. TheoryofCapitalTaxation.Efficiency.Equity.Esse trabalho tem por objetivo analisar a participação na arrecadação dos principais tributos sobre o capital na esfera federal na última década, buscando averiguar se existiu uma tendência a incentivar investimentos (eficiência) ou uma tendência a uma maior redistribuição (equidade). Visando alcançar esse objetivo, foi realizado um estudo exploratório e documental. Para o desenvolvimento do tema, abordou-se o tradicional trade-off entre eficiência e equidade, e a Teoria da Tributação do Capital. Observou-se que, para os anos de 2004 a 2009, existiu uma tendência de redistribuição, já para os anos de 2010 a 2013, essa tendência de elevação deixou de ocorrer. Apesar disso, a participação dos tributos sobre o capital nos últimos quatro anos apresentou elevação quando comparada aos primeiros anos da análise. Contudo, quando o percentual de participação é analisado levando em consideração os aspectos históricos (2004-2013), são encontradas algumas particularidades, justificadas principalmente pelo fato de que o governo federal, mesmo que opte por eficiência ou por equidade, poderá se deparar com cenários aos quais será preciso adaptar-se ou adotar determinada ação. O fim da CPMF e a crise internacional são exemplos no período estudado. DOI: 10.5020/2318-0722.2016.v22n1p332Universidade de Fortaleza2016-03-28info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/xmlhttps://ojs.unifor.br/rca/article/view/404010.5020/2318-0722.2016.v22n1p332Revista Ciências Administrativas; v. 22 n. 1 (2016); 3322318-0722reponame:Revista Ciências Administrativas (Fortaleza. Online)instname:Universidade de Fortaleza (UNIFOR)instacron:UNIFORporhttps://ojs.unifor.br/rca/article/view/4040/pdfhttps://ojs.unifor.br/rca/article/view/4040/xmlhttps://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessGallo, Mauro FernandesSanchez, André Felipe de Carvalho 2020-04-02T17:56:03Zoai:ojs.ojs.unifor.br:article/4040Revistahttps://periodicos.unifor.br/rcahttp://ojs.unifor.br/index.php/rca/oai||revcca@unifor.br|| sergioforte@unifor.br2318-07221414-0896opendoar:2020-04-02T17:56:03Revista Ciências Administrativas (Fortaleza. Online) - Universidade de Fortaleza (UNIFOR)false |
dc.title.none.fl_str_mv |
Efficiency x Equity in Taxation on Capital in Brazil Eficiência x Equidade na tributação sobre o capital no Brasil (Efficiency x Equity in Taxation on Capital in Brazil) |
title |
Efficiency x Equity in Taxation on Capital in Brazil |
spellingShingle |
Efficiency x Equity in Taxation on Capital in Brazil Gallo, Mauro Fernandes |
title_short |
Efficiency x Equity in Taxation on Capital in Brazil |
title_full |
Efficiency x Equity in Taxation on Capital in Brazil |
title_fullStr |
Efficiency x Equity in Taxation on Capital in Brazil |
title_full_unstemmed |
Efficiency x Equity in Taxation on Capital in Brazil |
title_sort |
Efficiency x Equity in Taxation on Capital in Brazil |
author |
Gallo, Mauro Fernandes |
author_facet |
Gallo, Mauro Fernandes Sanchez, André Felipe de Carvalho |
author_role |
author |
author2 |
Sanchez, André Felipe de Carvalho |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Gallo, Mauro Fernandes Sanchez, André Felipe de Carvalho |
description |
This paper aims to examine the participation in the collection of the main taxes on capital at the federal level in the last decade, seeking to ascertain whether there was a tendency to encourage investment (efficiency) or a trend toward greater redistribution (equity). In order to achieve this goal, it performed an exploratory and documental study. To the topic of development, it was addressed to the traditional trade-off between efficiency and equity and the Theory of Capital Taxation. It was observed that, for the years 2004-2009, there was a tendency to redistribution, as for the years 2010 to 2013, this upward trend ceased to occur. Nevertheless, the share of taxes on capital in the last four years showed an increase compared to the first years of the analysis. However, when the percentage of ownership is analyzed taking into account the historical aspects (2004-2013), are found some particularities, justified mainly because of the federal government, even if you choose for efficiency or equity, may encounter scenarios which will have to adapt or adopt certain action, the end of the CPMF and the international crisis are examples of the study period. Keywords:Public Sector Economics. TheoryofCapitalTaxation.Efficiency.Equity. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-03-28 |
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://ojs.unifor.br/rca/article/view/4040 10.5020/2318-0722.2016.v22n1p332 |
url |
https://ojs.unifor.br/rca/article/view/4040 |
identifier_str_mv |
10.5020/2318-0722.2016.v22n1p332 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojs.unifor.br/rca/article/view/4040/pdf https://ojs.unifor.br/rca/article/view/4040/xml |
dc.rights.driver.fl_str_mv |
https://creativecommons.org/licenses/by-nc/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
https://creativecommons.org/licenses/by-nc/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/xml |
dc.publisher.none.fl_str_mv |
Universidade de Fortaleza |
publisher.none.fl_str_mv |
Universidade de Fortaleza |
dc.source.none.fl_str_mv |
Revista Ciências Administrativas; v. 22 n. 1 (2016); 332 2318-0722 reponame:Revista Ciências Administrativas (Fortaleza. Online) instname:Universidade de Fortaleza (UNIFOR) instacron:UNIFOR |
instname_str |
Universidade de Fortaleza (UNIFOR) |
instacron_str |
UNIFOR |
institution |
UNIFOR |
reponame_str |
Revista Ciências Administrativas (Fortaleza. Online) |
collection |
Revista Ciências Administrativas (Fortaleza. Online) |
repository.name.fl_str_mv |
Revista Ciências Administrativas (Fortaleza. Online) - Universidade de Fortaleza (UNIFOR) |
repository.mail.fl_str_mv |
||revcca@unifor.br|| sergioforte@unifor.br |
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