Detalhes bibliográficos
| Ano de defesa: |
2009 |
| Autor(a) principal: |
Acquisti, Carlos Rodrigo Ribeiro Antunes |
| Orientador(a): |
Pamplona, João Batista |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Economia Política
|
| Departamento: |
Economia
|
| País: |
BR
|
| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://tede2.pucsp.br/handle/handle/9404
|
Resumo: |
This paper has the objective of analyzing the incidence of Social Integration Program Contribution (PIS) and Social Security Financing Social Contribution (COFINS) , in free translation, over part of the income of the Brazilian families that is designated to consumption. It will evidence if the non-cumulative incidence of these contributions is regressive or progressive - if the families with a lower income have a higher tax load than the families with a higher income, or the opposite. The data used were extracted from the Research of Family Budget 2002-2003, in free translation, from IBGE. Discussions in both law and economic fields point out evidences that the Brazilian Tributary System is inefficient, mainly because of the Constitutional principles of equity and contributive capacity of the parts involved, resulting in reform projects of the tributary system. This study also brings to discussion the best way to evaluate the tax payer capacity - income, wealth or consumption and compares the results with studies done prior to this one. The main conclusions were that the noncumulative incidence of PIS and COFINS over the Brazilian families did not shown the same results for the distinctive parameters that were used in the analysis consumption spending or total income. When the total income is used as the basis of comparison, those contributions have a regressive profile the lower income population gives a higher portion of their income to taxes if compared to the higher income population. When the consumption spending is the parameter of analysis, the incidence of PIS and COFINS shows a low progressivity. Given the raise of importance of indirect taxing in the last years, the efforts now should be directed to the concession of exemptions and reduction of aliquot parts of indirect taxes to basic goods and those goods with a larger presence in the Brazilian families budget |
