Análise da progressividade da carga tributária sobre a população brasileira

Abstract

The paper presents a detailed study of the current incidence of the Brazilian tax system. Indirect tax rates were detailed as much as possible, considering the tax regulations of the country, states and their respective capital cities. Combining this information with the 2002-2003 family budget survey (POF) database, it could be verified that the Brazilian tax system is regressive when based on income. This is mainly due to indirect taxes, and more specifically to Value added tax (ICMS), Social Security (PIS) and Social Security Financing Tax (Cofins). However, we must point out that the low participation of indirect taxes does not allow a balance of the tax burden per income class. Municipal tax on properties (IPTU) is regressive in relation to per capita family income. The study also showed that there are regional differences as to indirect taxes.