Diagnóstico da tributação da renda da pessoa jurídica no Brasil

Nelson Leitão Paes

doi:10.52292/j.estudecon.2018.1371

Autores/as

Nelson Leitão Paes Universidade Federal de Pernambuco | Universidade Federal do Mato Grosso, Brasil

DOI:

https://doi.org/10.52292/j.estudecon.2018.1371

Palabras clave:

impuesto a las ganancias de la persona jurídica, alícuotas efectivas, carga tributaria, sectores económicos

Resumen

Este artículo analiza la tributación a las ganancias de la persona jurídica en Brasil en su trayectoria reciente, la importancia de la recaudación y el impacto en las inversiones y la carga sectorial, siempre bajo la óptica comparada. Así, la evolución de la tributación sobre las ganancias en Brasil es cotejada con la de los países de
la Organización para la Cooperación y el Desarrollo Económico (OCDE) y de América Latina. Los resultados apuntan a que Brasil presenta alícuotas nominales
elevadas, pero cuya recaudación está en nivel inferior a la media de América Latina y de la OCDE. En el lado de la inversión, el país también impone altas tasas efectivas, por encima de la media de los países desarrollados. En el estudio sectorial, se verifi có una rápida migración de la base renta del sector industrial al sector financiero.

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