A incidência dos impostos como agravantes da desigualdade social-econômica no Brasil: um comparativo entre o modelo de tributação sobre a renda e consumo no país, e suas consequências
Data
2022-12-13
Tipo
Trabalho de conclusão de curso
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Resumo
A presente pesquisa busca relacionar a questão da desigualdade social e econômica no Brasil, com seu sistema tributário vigente em 2022. O entendimento acerca dos padrões de desigualdade social e econômica no país e sua má distribuição de renda é antigo, nesse sentido surge a ideia da tributação como um mecanismo que se relaciona diretamente com esses fenômenos sociais e econômicos. A tributação justa, como sendo aquela que leva em consideração a capacidade contributiva do contribuinte, evitando taxar em demasia as camadas mais pobres da sociedade, é vista como necessária. Os modelos de tributação sobre o consumo e sobre a renda tendem a se relacionar de forma oposta com o conceito de tributação justa, consequentemente, tendo impactos distintos no que tange a distribuição de renda e desigualdade no país. A possibilidade da reforma tributária como um elemento de correção para o sistema tributário vigente, também é objeto de pesquisa, uma vez que demonstra as tendências para o futuro dessas questões no país. Foram elaboradas tabelas para a simulação da tributação sobre o consumo e sobre a renda, considerando as alíquotas atuais e as que serão aplicadas após aprovação da reforma tributária, para se verificar a proporcionalidade do valor de ambos os tributos pagos em relação aos salários de dois indivíduos com rendas e classes sociais distintas. O projeto possui como objetivo principal a verificação do sistema tributário brasileiro, para determinar se o mesmo possui impacto negativo em relação a desigualdade no país. O projeto também busca analisar as propostas da reforma tributária, visando determinar se essas propostas, uma vez aprovadas, contribuiriam para a melhora da desigualdade no país. Ao final se observou que o sistema tributário brasileiro contribui parcialmente para a má distribuição de renda e desigualdade no país, uma vez que a tributação sobre a renda se mostrou positiva nesse sentido, por mais que exista a ausência da atualização da tabela de incidência desde 2015. Já a tributação sobre o consumo foi considerada negativa nesse aspecto. Existe a possibilidade de projetos futuros, uma vez que a reforma tributária esteja concluída, ou considerando um modelo de venda mais complexo, que contribuiria para um sistema de tributação sobre o consumo com mais variáveis para análise.
This research seeks to relate the issue of social and economic inequality in Brazil, with its tax system in force in 2022. The understanding about the patterns of social and economic inequality in the country and its poor distribution of income is old, in this sense, the idea of the taxation as a mechanism that is directly related to these social and economic phenomena. Fair taxation, taking into account the contributory capacity of the taxpayer, avoiding excessive taxation of the poorest layers of society, is seen as necessary. The models of taxation on consumption and on income tend to relate in an opposite way to the concept of fair taxation, consequently having different impacts in terms of income distribution and inequality in the country. The possibility of tax reform as a correction element for the current tax system is also an object of research, as it demonstrates trends for the future of these issues in the country. Tables were prepared for the simulation of taxation on consumption and income, considering the current rates and those that will be applied after approval of the tax reform, in order to verify the proportionality of the value of both taxes paid in relation to the salaries of two individuals with different incomes and social classes. The main objective of the project is to verify the Brazilian tax system, to determine if it has a negative impact on inequality in the country. The project also seeks to analyze the tax reform proposals, in order to determine whether these proposals, once approved, would contribute to the improvement of inequality in the country. In the end, it was observed that the Brazilian tax system partially contributes to the poor distribution of income and inequality in the country, since taxation on income proved to be positive in this sense, despite the absence of updating the incidence table since 2015. Consumption taxation was considered negative in this regard. There is the possibility of future projects, once the tax reform is completed, or considering a more complex sales model, which would contribute to a tax system on consumption with more variables for analysis.
This research seeks to relate the issue of social and economic inequality in Brazil, with its tax system in force in 2022. The understanding about the patterns of social and economic inequality in the country and its poor distribution of income is old, in this sense, the idea of the taxation as a mechanism that is directly related to these social and economic phenomena. Fair taxation, taking into account the contributory capacity of the taxpayer, avoiding excessive taxation of the poorest layers of society, is seen as necessary. The models of taxation on consumption and on income tend to relate in an opposite way to the concept of fair taxation, consequently having different impacts in terms of income distribution and inequality in the country. The possibility of tax reform as a correction element for the current tax system is also an object of research, as it demonstrates trends for the future of these issues in the country. Tables were prepared for the simulation of taxation on consumption and income, considering the current rates and those that will be applied after approval of the tax reform, in order to verify the proportionality of the value of both taxes paid in relation to the salaries of two individuals with different incomes and social classes. The main objective of the project is to verify the Brazilian tax system, to determine if it has a negative impact on inequality in the country. The project also seeks to analyze the tax reform proposals, in order to determine whether these proposals, once approved, would contribute to the improvement of inequality in the country. In the end, it was observed that the Brazilian tax system partially contributes to the poor distribution of income and inequality in the country, since taxation on income proved to be positive in this sense, despite the absence of updating the incidence table since 2015. Consumption taxation was considered negative in this regard. There is the possibility of future projects, once the tax reform is completed, or considering a more complex sales model, which would contribute to a tax system on consumption with more variables for analysis.
Descrição
Citação
Oliveira, Heitor Fernandes de. A incidência dos impostos como agravantes da desigualdade social-econômica no Brasil: um comparativo entre o modelo de tributação sobre a renda e consumo no país, e suas consequências. 2022. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Universidade Federal de São Paulo, Escola Paulista de Política, Economia e Negócios, Osasco, 2022.