A política fiscal como instrumento de combate à desigualdade no Brasil: imposto de renda e distribuição de renda e riqueza no Brasil
Data
2020-11-24
Autores
Silva, Elson Perez da 
Orientadores
Carvalho, André Roncaglia de
Tipo
Dissertação de mestrado
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ISSN da Revista
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Resumo
A pesquisa buscou revisar o que a literatura econômica diz em relação à política tributária e desigualdade de renda e riqueza. O livro Capital no Século XXI do autor Thomas Piketty (2015) chamou a atenção, para a importância das estatísticas tributárias, especialmente em relação ao (IRPF) para melhor compreensão da distribuição de renda e riqueza. A desigualdade é resultado de um forte componente inercial, devido a fatores estruturais que em grande medida é controlado por aspectos institucionais gerando resultados acumulados de muitas políticas de pequenas e grandes decisões, que em conjunto expressam determinado padrão de relacionamento entre o Estado e as elites econômicas. Também a desigualdade é resultado da distribuição de renda que por sua vez é fundamentalmente afetada pelo equilíbrio de poder entre capital e trabalho e pela dinâmica dos lucros e salários. No caso da desigualdade de renda e riqueza a política fiscal, em especial, a política tributária mostra ser mais eficiente do que as transferências. A tributação sobre renda e riqueza teve um papel fundamental no combate a desigualdade no passado. Porém no Brasil as transferências tiveram um papel mais importante do que a tributação. No Brasil o contexto histórico referente a desigualdade de renda, ficou concentrado nos autores envolvidos na Controvérsia de 70 analisando a desigualdade de renda na qualificação dos indivíduos e o acesso a educação. Após as décadas de 1970 até finais de 1990 não houve muito foco no estudo da desigualdade de riqueza, embora, na literatura econômica o estudo dos ricos e muito ricos não e novo. No caso brasileiro mais da metade da receita tributária é formado por impostos indiretos que recaem sobre o consumo e serviços não diferenciando o contribuinte pobre do rico. No caso dos rendimentos dos ricos e muito ricos provêm dos ganhos de capital que são isentos de impostos, ou pagam alíquotas muito baixas e lineares.
The research is a review what economic literature says about tax policy, income and wealth inequality. The book Capital in 21st Century by the author Thomas Piketty (2015) drew attention to the importance of tax statistics, especially in relation to the income personal tax (IRPF) for a better understanding of the income and wealth distribution. Inequality results from a strong inertial component, due to structural factors that are larged controlled by institucional aspects, generating political results from small and large decisions, whici, as a whole, express a certain pattern between State and the economic elites. Inequality is also the result of income distribution, which in turns is fundamentally affected by the power between capital and labor and by dynamics of profits and wages. In the case of wealth income inequality, fiscal policy, especially, tax policy shows to be more efficient. Taxation on income wealth has played an important role combating inequality in the past. In Brazil the study of the historical context of inequality was concentrated on the authors involved in the Controvery of 70s analysing income inequality in the qualification of individuals and access to education. After the 1970s until late 1990s, there was not much focus on the study of wealth inequality, although in the economic literature the study of elites is not new. In the Brazilian case, more than half of the tax revenue is formed by indirect taxes that fall on consumption and services, not differentiating the poor from the rich taxpayer.in the case of income of the rich and very rich, they come from capital gains that are exempt from taxes, or pay very low and linear rates.
The research is a review what economic literature says about tax policy, income and wealth inequality. The book Capital in 21st Century by the author Thomas Piketty (2015) drew attention to the importance of tax statistics, especially in relation to the income personal tax (IRPF) for a better understanding of the income and wealth distribution. Inequality results from a strong inertial component, due to structural factors that are larged controlled by institucional aspects, generating political results from small and large decisions, whici, as a whole, express a certain pattern between State and the economic elites. Inequality is also the result of income distribution, which in turns is fundamentally affected by the power between capital and labor and by dynamics of profits and wages. In the case of wealth income inequality, fiscal policy, especially, tax policy shows to be more efficient. Taxation on income wealth has played an important role combating inequality in the past. In Brazil the study of the historical context of inequality was concentrated on the authors involved in the Controvery of 70s analysing income inequality in the qualification of individuals and access to education. After the 1970s until late 1990s, there was not much focus on the study of wealth inequality, although in the economic literature the study of elites is not new. In the Brazilian case, more than half of the tax revenue is formed by indirect taxes that fall on consumption and services, not differentiating the poor from the rich taxpayer.in the case of income of the rich and very rich, they come from capital gains that are exempt from taxes, or pay very low and linear rates.
Descrição
Citação
SILVA, Elson Perez da. A política fiscal como instrumento de combate à desigualdade no Brasil: imposto de renda e distribuição de renda e riqueza no Brasil. 2022. Dissertação (Mestrado em Economia e Desenvolvimento) - Universidade Federal de São Paulo, Escola Paulista de Política, Economia e Negócios, Osasco, 2022.