2660:, establishing a duty to ensure the full exercise of citizenship within the fundamentals of the Brazilian democratic state. The text of the 1988 Constitution was a milestone, containing legal provisions committed to eradicating poverty and reducing social inequalities, prohibition of discrimination of origin, sex, race and color. In this context, the state assumed new front should those with which exercises its power, starting to design public policies committed to the enhancement of life and reducing inequalities. In this aspect the 1988 Constitution, in a leading position and effective in the economic area, takes the economic model of welfare, giving the state agent role responsible for the planning and creation of public policies for economic development linked to the promotion of economic development, in conjunction with the reduction of inequalities of opportunity policies. Within the new perspective inaugurated by the 1988 Constitution, the committed economic development with social question arises not only as a necessity, but also as state power and duty, imbued with wide autonomy to define its public policies, which brings out of tax law issues as an indispensable tool. Primarily tribute manifests itself in the form of essential burden to finance state activities committed to the creation of social policies.
901:
2600:, when internal taxes on products began to gain projection. In 1960 a reform in order to increase the storage capacity of the state and increase the economic efficiency of the system was introduced. After 1960, alterations were made only in the sense of raising the storage capacity and reduce the degree of distribution of taxes between the federal entities. The end result is that the system is caught in a vicious circle, where tax rates are high and taxes are created. The Brazilian tax reality is notoriously complex, bringing a huge financial cost to the taxpayer, and also causing the constant insecurity of being or not complying with all obligations required by the tax authorities.
2698:
charged by the agency. This tax structure is even more perverse when we add the taxes collected at the state and municipal levels, which bring in the largest source of revenue. The tax burden on consumption is regressive. In Brazil those who earn up to twice the minimum wage spend 26% of their income to pay indirect taxes, while the tax burden for families with income higher than 30 times the minimum wage amounts to only 7%. Excessive taxation on consumption depresses demand directly affecting the economy, reducing the consumption of the middle and lower income families.
82:
2649:, taxation of activities carried out with the purpose of raising money, or transferring money from the private to the public coffers. The state just wants to get funding. Extrafiscal policy through the tax legislation could encourage or discourage behavior, according to the interests of society, through a regressive or progressive taxation, or for the granting of tax incentives. It can be said that through this policy, taxation activity is intended to interfere in the economy, i.e. the relations of production and circulation of wealth.
2689:, obtained by analysis of the collection product in relation to the state consideration leads to the unequivocal conclusion that the high national tax revenue is lost before reaching its intended purpose. Revenue collections annually achieves a record: in contrast, investments in state consideration of social services and projects experience a stagnation of the amounts invested, covering the inversely proportional to the growth path, compared to what it collects and population increase.
169:
831:
2509:
2497:
817:
24:
2680:
December 1965, there was significant growth, reaching up to 26% of GDP index. In 1986, the analysis of the tax burden resulted in 26.2% of the national GDP. The analysis of the
Federal Revenue of Brazil for 2005 indicates the percentage of 37.37% of GDP. The Brazilian tax burden amounts to 1/3 of the
2640:
It should be stressed how aloof are individuals before tax levies. The story of all time, is filled with expressions of displeasure about the state initiative to make tax releases, mainly because, in purely arithmetical terms, the payment of taxes produces impoverishment of the taxpayer. On the other
2603:
The site IBPT – Brazilian
Institute of Tax Planning – includes data for 2006 that demonstrate the existence of about 61 taxes levied in Brazil, including taxes, fees and contributions. The system is further overloaded by the huge amount of rules governing the tax system, supplementary laws, ordinary
2631:
It can be seen that the level of effort made by the federal government in order to increase tax revenue, was not negligible in recent years. The increase in the number of registered companies in the outstanding debt shows the growing work of the
Attorney General of the National Treasury. There is a
2697:
The collection of federal taxes on the reserve base, shows that of the amount collected by the IRS of Brazil, the majority of the taxes are based on consumption, with approximately 53% on average of the funds raised by
Revenue Federal Brazil and continue accounting for more than half of tax (52%)
2644:
The relationship between the state and the taxpayer has been characterized for a long time as a relationship of power and coercion. In constitutional terms, the highlights are the principles that seek to delimit the state action. This action falls within the context of tax policy. The tax policy,
2616:
The real growth of federal revenues grew more quickly between 1998 and 2004. Nevertheless, the differences noted throughout that period are too sharp to be explained only by higher rates. The additional variable used to explain the recent behavior of the collection, where successive records are
2684:
Noteworthy in these figures the importance of indirect taxes levied on all taxpayers. Given this number, it can be inferred that in Brazil, taxes have high share in GDP, these numbers consistent with the levels of developed countries and incompatible with the low quality of state consideration
2641:
hand, that same taxpayer is not always pleased with the way the state manages the earned financial resources. Brazil is an economy with low tax tradition, where evasion and avoidance are not suppressed with the same intensity observed in other countries with more solid tax tradition.
2617:
announced, is the surveillance effort, which was significantly increased over the last ten years. During that period there was a move towards to raise the efficiency of the supervisory structure through increases in infrastructure, personnel and new laws.
2571:
called for an enhanced role of the State in society, requiring increased tax revenue. In 1960, and again between 1998 and 2004, efforts were made to make the collection system more efficient. Tax revenue gradually increased from 13.8% of
2681:
GDP share and places Brazil in the list of countries with the highest burdens in the world, comparable to France, Germany and Sweden, without, however, promoting the same return for the population that these countries provide.
2624:'s objectives was, in recent years, raising revenue to reduce the public deficit, with the exchange of more complex taxes by less complex collection and can be cited as an example of this strategy the creation of the
1845:
2604:
laws, decrees, orders, instructions. There are over 3,000 standards in effect, and the cost that companies have to comply with ancillary obligations is about 1% of their turnover. Those human needs for which the
2701:
Taxes that affect equity in Brazil have an insignificant collection, and the taxes on income remained virtually the same share of the total revenues, from 38.80% on average to 41.14%.
2731:
COSTA, VR In the margins of the law: the
Community Solidarity Program. On the Agenda: Journal of the Faculty of Social Work at UERJ, Rio de Janeiro, n. 12, p. 131-148, 1998.
2576:
in 1947 to 37.4% in 2005. Tax revenue has become quite high by international standards, but without realising commensurate social benefit. More than half the total tax is in the
2628:, producing significant gains. Additional gains from such exchange of taxes are obtained by more effective surveillance for less complex in terms of tax collection.
2657:
34:
2608:
is responsible, can only be met from the collection of taxes. Moreover, the existence of tax collection is essential for the organized state to maintain itself.
339:
2645:
although it consists of tax collection instrument necessarily need not result in imposition and may have tax and extrafiscal character. It is understood as
2632:
direct relationship between revenues and the balance in charge, indicating a high degree of importance of the efforts made by the authorities in the audit.
2597:
2725:
Superior
Justice Tribunal. Habeas corpus no. 181636-1, the 6th. Civil Chamber of the Court of the State of SĂŁo Paulo, BrasĂlia, DF, December 6, 1994.
668:
45:
701:
111:
2620:
Revenue gains with increases in existing rates are potentially higher than those that would occur with the creation of new taxes. One of the
2191:
305:
2676:, in 1965, the Brazilian tax burden reached 19% of GDP. With the change in the Brazilian tax system, made possible by Amendment No. 18 of 1
871:
557:
767:
514:
2048:
274:
248:
1913:
1908:
741:
663:
293:
1349:
2673:
2262:
1855:
1076:
795:
346:
240:
1344:
844:
723:
719:
441:
2462:
1643:
696:
2625:
2337:
596:
2539:
2402:
1525:
1037:
651:
646:
641:
497:
464:
364:
1863:
1611:
230:
133:
63:
2737:
Pucci, B .; OLIVEIRA, N. R .; Sguissardi, V. The night school and workers. 2. ed. San Carlos: EdUFSCar, 1995. 148 p.
104:
1328:
864:
533:
235:
2656:
inserted within a theoretical dissociation with the guarantee of equality of opportunity has become latent in the
1510:
1106:
629:
624:
619:
2467:
2186:
673:
2711:
2668:
The first known measure of the
Brazilian tax burden was made in 1947 and resulted in a percentage of 13.8% of
312:
2596:, a period that was initially focused on taxes on imports. It had its first significant change only with the
2472:
1431:
900:
800:
754:
571:
300:
2728:
Lex: STJ's case law and the
Federal Regional Courts, SĂŁo Paulo, v. 10, no. 103, p. 236-240, sea. 1998.
2621:
2170:
1461:
194:
182:
201:
2750:
2568:
2412:
2382:
857:
689:
601:
457:
353:
269:
262:
2672:. Since then, the measure has been growing gradually and continuously. Yet, according to data from the
1793:
1265:
591:
504:
286:
225:
1840:
1418:
1375:
1226:
1081:
930:
731:
552:
403:
369:
94:
2432:
1850:
1334:
528:
398:
208:
98:
90:
38:
that states a
Knowledge editor's personal feelings or presents an original argument about a topic.
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1898:
1893:
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410:
374:
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2357:
2242:
2237:
1833:
1412:
1231:
519:
474:
437:
115:
2437:
2362:
2327:
2312:
2232:
2222:
1466:
1386:
1381:
1302:
746:
479:
469:
391:
334:
41:
2653:
2457:
2422:
2397:
2277:
2257:
1424:
1101:
962:
452:
447:
386:
8:
2477:
2377:
2372:
2317:
2302:
2292:
2287:
2282:
2227:
2217:
2212:
2196:
2066:
2012:
1815:
1323:
584:
327:
189:
545:
2452:
2442:
2427:
2417:
2392:
2342:
2307:
2297:
2267:
2247:
2102:
2017:
1805:
1769:
1690:
1569:
1287:
925:
736:
159:
2525:
2367:
2352:
2347:
2322:
2272:
2072:
1783:
1735:
1675:
1591:
1532:
1244:
1211:
1017:
509:
220:
2593:
2407:
2332:
1938:
1903:
1883:
1695:
1663:
1537:
1391:
1142:
540:
281:
2501:
2117:
1975:
1970:
1705:
1668:
1579:
1544:
1446:
1370:
1206:
1166:
1132:
1042:
1032:
1027:
1022:
940:
835:
562:
213:
2605:
2577:
2060:
2032:
2007:
1868:
1710:
1505:
1441:
1339:
1277:
1181:
1176:
1159:
1137:
2744:
2646:
2564:
2132:
1800:
1725:
1616:
1549:
1483:
1451:
1318:
1260:
1221:
1201:
1171:
1086:
1007:
1002:
977:
967:
909:
821:
430:
2581:
2513:
2027:
1810:
1779:
1750:
1730:
1621:
1606:
1586:
1500:
1495:
1297:
1091:
709:
1060:
2560:
2022:
1760:
1720:
1638:
1574:
1520:
1456:
1282:
1272:
1216:
1096:
997:
992:
950:
935:
168:
830:
2611:
2127:
2097:
1980:
1965:
1888:
1820:
1788:
1740:
1715:
1700:
1601:
1596:
1564:
1490:
1196:
1191:
1012:
972:
918:
2686:
1960:
1878:
1873:
1559:
1554:
1365:
1292:
982:
2734:
GOMES, L. G. F. F. Novel and
Society in Brazil. NiterĂłi: EDUFF 1998.
2122:
2090:
1774:
1764:
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1626:
1436:
1186:
1127:
1122:
955:
777:
1933:
1755:
1658:
1648:
987:
945:
2496:
2142:
1953:
1948:
1943:
1745:
1633:
2157:
2152:
2147:
2137:
2112:
2107:
2054:
1926:
762:
35:
personal reflection, personal essay, or argumentative essay
2635:
2556:
892:
772:
2685:
offered, especially in the social sphere. The explicit
1857:
European Union Common Consolidated Corporate Tax Base
2612:
General considerations on the national tax structure
2587:
2742:
103:but its sources remain unclear because it lacks
2533:
865:
2715:, the Brazilian individual taxpayer registry
2592:The Brazilian tax system is a legacy of the
2540:
2526:
872:
858:
2049:Institute on Taxation and Economic Policy
134:Learn how and when to remove this message
64:Learn how and when to remove this message
2663:
2559:. Historically, tax rates were low and
151:This article is part of a series on the
2743:
2636:Tax policy and social function tribute
347:President of the Supreme Federal Court
2555:is complex, with over sixty forms of
306:President of the Chamber of Deputies
75:
17:
13:
2674:Internal Revenue Service of Brazil
14:
2762:
2588:Considerations on taxes in Brazil
1864:Global minimum corporate tax rate
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1329:Base erosion and profit shifting
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80:
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1107:Optimal capital income taxation
294:President of the Federal Senate
249:Presidential line of succession
2187:List of countries by tax rates
1:
2719:
1612:Natural resources consumption
755:Brazil and the United Nations
226:Attorney General of the Union
2658:Federal Constitution of 1988
1462:United States as a tax haven
7:
2712:Cadastro de Pessoas FĂsicas
2704:
697:Ministry of Foreign Affairs
458:Consolidation of Labor Laws
354:National Council of Justice
10:
2767:
1376:Offshore financial centres
1266:Repatriation tax avoidance
796:Public Prosecutor's Office
415:Military Courts of Justice
1841:Financial transaction tax
931:Property tax equalization
404:Regional Electoral Courts
365:Superior Court of Justice
202:Luiz Inácio Lula da Silva
2192:Tax revenue to GDP ratio
1851:Currency transaction tax
1432:Liechtenstein tax affair
498:Administrative divisions
465:Anti-discrimination laws
399:Superior Electoral Court
231:National Defense Council
89:This article includes a
1899:Permanent establishment
1894:Exchange of Information
1397:Financial Secrecy Index
1048:Medical savings account
411:Superior Military Court
375:Regional Federal Courts
313:Federal Court of Audits
236:Council of the Republic
118:more precise citations.
2652:The commitment to the
1794:Vehicle miles traveled
1413:Ireland as a tax haven
1227:Private tax collection
720:Diplomatic missions of
44:by rewriting it in an
2567:were widespread. The
1467:Panama as a tax haven
1419:Ireland v. Commission
1387:Conduit and sink OFCs
1382:Offshore magic circle
1303:Unreported employment
392:Regional Labor Courts
335:Supreme Federal Court
2664:Tax burden in Brazil
2654:economic development
2622:Brazilian government
2598:Constitution of 1934
2582:taxes on consumption
2463:United Arab Emirates
2205:Individual Countries
1914:Foreign revenue rule
1706:Inheritance (estate)
1425:Leprechaun economics
387:Superior Labor Court
383:Specialized Justice
241:Federal institutions
2502:Business portal
2197:Tax rates in Europe
2067:Tax Justice Network
2013:Dhammika Dharmapala
1516:Airport improvement
1324:Transfer mispricing
1115:Distribution of Tax
887:Part of a series on
836:Politics portal
801:Order of precedence
558:Legislative Chamber
301:Chamber of Deputies
2751:Taxation in Brazil
2553:Taxation in Brazil
2103:Eight per thousand
2018:James R. Hines Jr.
1909:European Union FTT
926:Government revenue
546:Municipal Chambers
160:Politics of Brazil
91:list of references
46:encyclopedic style
33:is written like a
2569:1988 Constitution
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370:Courts of Justice
270:National Congress
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1997:
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1904:Transfer pricing
1884:Tax equalization
1858:
1801:Corporate profit
1437:Luxembourg Leaks
1371:Corporate havens
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818:
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537:
515:State Assemblies
343:
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2115:
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2088:
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2070:
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2043:
2042:
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2037:
2036:
2035:
2033:Gabriel Zucman
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2020:
2015:
2010:
2008:Mihir A. Desai
2002:
2001:
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1992:
1991:
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1963:
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1956:
1951:
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1911:
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1901:
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1891:
1886:
1881:
1876:
1871:
1869:Robin Hood tax
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1853:
1848:
1843:
1837:
1832:
1831:
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1813:
1808:
1806:Excess profits
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1743:
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908:An aspect of
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31:This article
29:
20:
19:
16:
2710:
2700:
2696:
2693:Levy profile
2683:
2667:
2651:
2643:
2639:
2630:
2619:
2615:
2602:
2591:
2552:
2551:
2433:South Africa
2252:
2028:Joel Slemrod
1696:Hypothecated
1664:Sugary drink
1538:Expatriation
1417:
1335:Double Irish
1298:Black market
1143:Proportional
1092:Laffer curve
1077:Price effect
710:Mauro Vieira
608:
607:
475:Human rights
438:Constitution
149:
130:
124:January 2016
121:
110:Please help
102:
60:
54:October 2015
51:
32:
15:
2561:tax evasion
2448:Switzerland
2413:Philippines
2388:New Zealand
2383:Netherlands
2023:Ronen Palan
1761:User charge
1580:Value-added
1545:Consumption
1457:Swiss Leaks
1345:Single Malt
1283:Tax shelter
1273:Tax evasion
1232:Tax farming
1217:Tax shelter
1133:Progressive
1097:Optimal tax
998:Tax amnesty
993:Tax holiday
951:Tax bracket
936:Tax revenue
747:Visa policy
640:Municipal:
572:Territories
480:LGBT rights
263:Legislative
116:introducing
2720:References
2578:regressive
2358:Kazakhstan
2243:Bangladesh
2238:Azerbaijan
2171:By country
2128:Temple tax
2098:Church tax
1981:ATA Carnet
1966:Free trade
1961:Tariff war
1889:Tax treaty
1770:Congestion
1711:Land value
1602:Eco-tariff
1570:Television
1526:Solidarity
1506:Ad valorem
1366:Tax havens
1197:Tax shield
1192:Tax refund
1160:Collection
1138:Regressive
1013:Tax reform
708:Minister:
453:Civil Code
448:Penal Code
2687:dichotomy
2565:avoidance
2438:Sri Lanka
2403:Palestine
2363:Lithuania
2328:Indonesia
2313:Hong Kong
2233:Australia
2223:Argentina
2091:Religious
1879:Spahn tax
1874:Tobin tax
1726:Pigouvian
1644:Cigarette
1617:Severance
1550:Departure
1358:Locations
1311:Corporate
1293:Smuggling
1061:Economics
983:Tax shift
978:Deduction
968:Exemption
737:Passports
724:in Brazil
618:General:
585:Elections
328:Judiciary
190:President
183:Executive
2745:Category
2705:See also
2580:form of
2458:Tanzania
2423:Portugal
2398:Pakistan
2278:Colombia
2258:Bulgaria
2123:Leibzoll
2000:Academic
1993:Research
1811:Windfall
1751:Turnover
1731:Property
1681:Georgist
1627:Stumpage
1622:Steering
1607:Landfill
1587:Dividend
1511:Aviation
1501:Per unit
1496:Indirect
1187:Tax lien
1123:Tax rate
1102:Theories
956:Flat tax
919:Policies
893:Taxation
778:Mercosul
470:Gun laws
2478:Uruguay
2378:Namibia
2373:Morocco
2338:Ireland
2318:Iceland
2303:Germany
2293:Finland
2288:Denmark
2283:Croatia
2228:Armenia
2218:Algeria
2213:Albania
1860:(CCCTB)
1721:Payroll
1676:General
1669:Tobacco
1639:Alcohol
1575:Tourist
1521:Landing
1253:General
988:Tax cut
946:Tax law
442:history
221:Cabinet
112:improve
40:Please
2678:
2594:Empire
2453:Taiwan
2443:Sweden
2428:Russia
2418:Poland
2393:Norway
2343:Israel
2308:Greece
2298:France
2268:Canada
2253:Brazil
2248:Bhutan
2143:Kharaj
2051:(ITEP)
1954:Export
1949:Import
1944:Tariff
1934:Custom
1821:Wealth
1746:Surtax
1741:Single
1716:Luxury
1701:Income
1634:Excise
1597:Carbon
1491:Direct
1378:(OFCs)
1331:(BEPS)
1043:Unions
973:Credit
541:Mayors
505:States
2606:state
2368:Malta
2353:Japan
2348:Italy
2323:India
2273:China
2158:Zakat
2153:Nisab
2148:Khums
2138:Jizya
2113:Tithe
2108:Teind
2069:(TJN)
2055:Oxfam
1927:Trade
1846:ATTAC
1565:Stamp
1560:Sales
1555:Hotel
1484:Types
763:BRICS
97:, or
2626:CPMF
2563:and
2408:Peru
2333:Iran
2075:(US)
2063:(US)
2057:(UK)
1939:Duty
1789:Toll
1784:GNSS
1780:Road
1775:Fuel
1686:Gift
1654:Meat
1350:CAIA
1128:Flat
768:CPLP
702:list
674:2010
669:2005
664:1993
652:2020
647:2016
642:2012
630:2022
625:2018
620:2014
534:list
340:list
287:list
195:list
2670:GDP
2574:GDP
2557:tax
2263:BVI
1765:fee
1756:Use
1659:Sin
1649:Fat
773:G20
431:Law
2747::
2584:.
722:/
444:)
101:,
93:,
2541:e
2534:t
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1782:/
1763:/
873:e
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285:(
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197:)
193:(
137:)
131:(
126:)
122:(
108:.
67:)
61:(
56:)
52:(
48:.
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