Sistema tributário e desigualdade: uma análise do impacto distributivo do imposto de renda no Brasil

• Ano de defesa: 2016
• Autor(a) principal: Rodrigo Cardoso Fernandes
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Minas Gerais; Brasil; FACE - FACULDADE DE CIENCIAS ECONOMICAS; Programa de Pós-Graduação em Economia; UFMG
• Palavras-chave em Português: Tributação e desigualdade; Progressividade tributária; Concentração de renda no Brasil; Interpolação de Pareto; Sistemas tributários comparados; Renda; Distribuição; Imposto de renda; Política tributária; Brasil
• Link de acesso: http://hdl.handle.net/1843/34300

This paper analyses the impacts of Brazilian tax system on its overall income inequality. In this sense, investigates the theoretical and practical principles that shape the tax systems worldwide, with an emphasis on the evolution of the main tax parameters throughout the 20th century, in Brazil and abroad. Highlighting the progressivity and ability to pay principles as the major underpinnings of current tax systems, focuses the analysis on the legislation of the main direct taxes – which allow the application of these principles, as opposed to indirect taxes – conjugating the state of the art in central countries with the Brazilian panorama. The analysis shows that Brazilian tax system is regressive, relying on indirect taxes on consumption, which makes up for more than 50% of the total tax burden, affecting negatively more the groups on the lower deciles of the income distribution. In opposition to indirect taxation enphasis, the taxation on personal income is lenient, specifically on income derived from capital, represented mainly by profits and dividends, which are fully exempt from personal taxation in Brazil – a perspective that only finds equivalent in Estonia, within the Organisation for Economic Co-operation and Development (OECD). Therefore, it is proposed the investigation of a change in the direct tax legislation, specifically the implementation of a tax on profits and dividends, reviewing its impact on income distribution and progressivity in taxation. To do this, employ the data from the Pesquisa de Orçamentos Familiares (POF) 2008-2009, which allows the estimation of the direct and indirect taxation in Brazilian society, together with the Grandes Números da Declaração do Imposto de Renda da Pessoa Física (DIRPF), through Pareto Interpolation method. It is shown that the top decile concentrates more than 50% of all income earned and that the taxation of profits and dividends would help to increase the overall tax system progressivity, contributing to mitigate the income inequality in Brazil.