Tributação sobre renda e consumo das famílias no Brasil: avaliação de sua incidência nas grandes regiões urbanas - 1996

Abstract

Esteems the tax burden which falls upon the families of the great Brazilian urban areas. The concern of the work went privilege the aspects of equity associated to the taxation. The distribution of Brazilian income is one of the unequalest of the world. At the same time, the indexes of poor population are extremely high compared to the per capita income of the country. The discussions of the tax reform have been focused, in a predominant way, on the federative and managerial competitiveness subjects. In this sense, the work tries to explore a research area that seemingly has been forgotten in the debate of the reform, that comes to be the evaluation of the effects of the current tax structure on the population under the optics of equity. For this the information of the eleven larger urban areas of the country were used, that consist of the microdata of the Research of Family Budgets of the Brazilian Institute of Geography and Statistic (POF-IBGE) of 1995/96. This research supplies the detailed data of the consumption structures and revenue of the families, discriminated by strips of income, and it facilitates the calculation of the indirect and direct taxes that fall over them. The discovdes of the work show that the ptogressivity of the direct taxation is not enough ta compensate the degree of regressivity of the indirect taxes. The results point in the direction that the introductien of modifications in the Braziliian tax system, in the context of the discussian of the tax reform, may have an important role in the improvernent of the distribution of incorne and in the decrease of the poverty.