Tributação indireta dos serviços: diagnóstico e propostas

• Autor(a) principal: Gorini, Ana Paula
• Data de Publicação: 1993
• Outros Autores: Afonso, José Roberto R., Raimundo, Júlio César
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Estudos Econômicos (São Paulo)
• Texto Completo: https://www.revistas.usp.br/ee/article/view/159080
• topic: public finance; fiscal reform; indirect taxation; value-added tax; current tax on services; finanças públicas; reforma fiscal; tributação indireta; imposto sobre o valor adicionado; imposto sobre serviços

This paper quantifies the effects on Brazilian PublicFinance from a virtual incorporation of services (including construction) on the base of the ICMS taxation (value-added tax on goods and services - communication and transport), thus eliminating the currenttax on services (ISS). On one hand, we show that it brings advantages for the productive process as a whole, since a value-added tax eliminates distortions on tax incidence. However, if this incorporation is not followed by an increase on tax burden, it will definitely lead to losses of tax revenues, with major negative impacts concentrated on the great Brazilian municipalities. Such results bring aboutthe need of profound discussions on the operating matters and law aspects concerning an introduction of a value-added taxation on services. Furthermore, this proposal should be analyzed considering the fiscal reform as a whole.