A Progressividade da tributação sobre o consumo: estudo comparativo entre os Estados do Ceará e São Paulo

• Ano de defesa: 2012
• Autor(a) principal: Amaral, Lúcio Sérgio de Paula Gurgel do
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Tributação; Progressividade; Tributos sobre consumos
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/6056

Progressivity is a concept of the theory of taxation in that it analyzes the behavior of the effective rate of tax on people depending on their income bracket. It is said that a tax is progressive if its effective tax rate increases with income. That is, a progressive tax, people pay a larger fraction of their income in taxes as the income grows. The objective of this dissertation is to analyze the progressivity of taxation on consumption in the State of Ceará, one of the poorest states of the federation, and compare it with the State of São Paulo, the richest state. The analysis was the main source database use the POF 2008/2009 and the rate of taxes on consumption (PIS, COFINS, IPI, ICMS and ISS) extracted from the legislation of those taxes. We adopted the method of graphical analysis to identify the progressivity or progressivity of the system, from the statistical calculation of the effective rates for the major expenditure items in the POF 2008/2009. The results point to a full tax on consumption down in both states, although some sectors with progressive taxation as in cases of basic consumer items such as food, clothing, transportation, hygiene and personal care.