Diagnóstico da tributação da renda da pessoa jurídica no Brasil

Nelson Leitão Paes

doi:10.52292/j.estudecon.2018.1371

Authors

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

DOI:

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

Keywords:

corporate income tax, effective rates, tax burden, economic sectors

Abstract

This paper analyzed the taxation of corporate income in Brazil in its recent history, importance of the revenues, impact on investment and sector tax burden, always from the comparative perspective. Thus, the evolution of taxation on income in Brazil in its most important aspects is compared with the trajectories of countries from the Organization for Economic Cooperation and Development (OECD) and
Latin America. The results show that Brazil has high nominal rates with lower revenues than the average for Latin America and the OECD. For investment, the country also has high effective tax rates, well above the average of developed countries. In the sector study, the numbers suggest a rapid migration of the corporate income tax base from the industrial sector to the financial sector between 2008 and 2012.

Downloads

Download data is not yet available.

References

Aiyagari, S. (1995). Optimal Capital Income taxation with Incomplete Markets, Borrowing Constraints, and Constant Discounting. Journal of Political Economy, 103(6), 1158-1175 DOI: https://doi.org/10.1086/601445

Atkeson, A., Chari, V.V., & Kehoe, P. (1999). Taxing capital income: a bad idea. Federal Reserve Bank of Minneapolis Quarterly Review, 23(3), 3-17 DOI: https://doi.org/10.21034/qr.2331

Aghion, P., Akcigit, U., & Villaverde, J. (2013). Optimal Capital versus Labor Taxation with Innovation-Led Growth. NBER Working paper n.º 19086 Recuperado de http://www.nber.org/papers/w19086 DOI: https://doi.org/10.3386/w19086

Bernard, A., Bradford, J., & Schott, P. (2006). Transfer Pricing by U.S.-based Multinational Firms. NBER, Working Paper n.º 12493. Recuperado de http://www.nber.org/papers/w12493 DOI: https://doi.org/10.3386/w12493

Cristea, A., Nguyen, D. (2015). Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships. Mimeo. Recuperado de http://pages.uoregon.edu/cristea/Research_fi les/transfprice.pdf DOI: https://doi.org/10.2139/ssrn.2517509

Chamley, C. (1986). Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives. Econometrica, 54(3), 607-622 DOI: https://doi.org/10.2307/1911310

Davies, R., Parenti, M., & Toubal, F. (2014). Knocking on Tax Haven ́s Door: Multinational Firms and Transfer Pricing. CESifo, Working Paper n.º 5132 DOI: https://doi.org/10.2139/ssrn.2550105

Desai, M., Foley, A., & Hines Jr., J. (2004). A Multinational Perspective on Capital Structure Choice and Internal Capital Markets. Journal of Finance,59(6), 2451-2487 DOI: https://doi.org/10.1111/j.1540-6261.2004.00706.x

Devereux, M., & Griffi th, R. (1998). Taxes and the location of production: evidence from a panel of US multinationals. Journal of Public Economics, 68(3), 335-367 DOI: https://doi.org/10.1016/S0047-2727(98)00014-0

Devereux, M., & Griffi th, R. (2003). Evaluating Tax Policy for Location Decisions. International Tax and Public Finance, 10(2), 107-26 DOI: https://doi.org/10.1023/A:1023364421914

Devereux, M. (2006). The Impact of Taxation on the Location of Capital, Firms and Profi t: A Survey of Empirical Evidence. Oxford University Centre for Business Taxation, Working Paper n.º 07/02

Dischinger, M., & Riedel, N. (2008) Corporate Taxes and the Location of Intangible Assets within Multinational Firms. LMU, Munich Discussion Paper n.º 2008-15

Dischinger, M. (2007). Profit Shifting by Multinationals: Indirect Evidence from European Micro Data. LMU, Munich Discussion Paper n.º 30

Dziobek, C., Alves, M., El Rayess, M., Mangas, C. G. & Kufa, P. (2010). The IMF's Government Finance Statistics Yearbook – Maps of Government of 74 Countries. IMF, Working Paper n.º 11/127 DOI: https://doi.org/10.5089/9781455264391.001

Egger, P., Eggert, W., Keuschnigg, C., & Winner, H. (2010). Corporate Taxation, Debt Financing and Foreign Plant Ownership. European Economic Review, 54(1), 96-107 DOI: https://doi.org/10.1016/j.euroecorev.2009.06.007

Erosa, A., & Gervais, M. (2002). Optimal Taxation in Life-Cycle Economies. Journal of Economic Theory, 105(2), 338-369 DOI: https://doi.org/10.1006/jeth.2001.2877

Fajnzylber, P., Maloney, W. F., & Montes-Rojas, G. (2009). Does Formality Improve Micro-Firm Performance? Quasi-Experimental Evidence from the Brazilian SIMPLES Program, IZA, Discussion Paper n.º 4531 DOI: https://doi.org/10.2139/ssrn.1501967

Gómez-Sabaíni, J. C., & Morán, D. (2016). Evasión Tributaria en América Latina: Nuevos y antiguos desafíos en la cuantificación del fenómeno en los países de la región. CEPAL, Serie Macroeconomía del Desarrollo n.º 172

Golosov, M., Kocherlakota, N., & Tsyvinski, A. (2003). Optimal Indirect and Capital Taxation. Review of Economic Studies, 70(2), 569-587 DOI: https://doi.org/10.1111/1467-937X.00256

Grubert, H. (2003). Intangible Income, Intercompany Transactions, Income Shifting and the Choice of Location. National Tax Journal, 56(1), 221-42 DOI: https://doi.org/10.17310/ntj.2003.1S.05

Harberger, A. (1962). The Incidence of the Corporate Income Tax. Journal of Political Economy, 70(1), 215-240 DOI: https://doi.org/10.1086/258636

Harberger, A. (1995). The ABC’s of Corporate Tax Incidence: Insights into the Open Economy Case. En Bernheim, D. Tax Policy and Economic Growth(pp. 51-73). Washington: The American Council for Capital Formation

Harberger, A. (2008). Corporation Tax Incidence: Refl ections on What Is Known, Unknown, and Unknowable. Em D. Zodrow (ed.), Fundamental Tax Reform(pp. 283-307). Cambridge, MA: MIT Press DOI: https://doi.org/10.7551/mitpress/9780262042475.003.0017

Harding, M. (2013). Taxation of Dividend, Interest, and Capital Gain Income. OECD, Taxation Working Papers, n.º 19. Recuperado de http://dx.doi.org/10.1787/5k3wh96w246k-en DOI: https://doi.org/10.1787/5k3wh96w246k-en

Huizinga, H., & Laeven, L. (2008). International Profit Shifting Within Multinationals: A Multi-Country Perspective. Journal of Public Economics,92(5-6), 1164-1182 DOI: https://doi.org/10.1016/j.jpubeco.2007.11.002

Jacobs, B., & Bovenberg, L. (2010). Human Capital and Optimal Positive Taxation of Capital Income. International Tax and Public Finance,17(5), 451-478 DOI: https://doi.org/10.1007/s10797-009-9120-5

Judd, K. (1985). Redistributive Taxation in a Simple Perfect Foresight Model. Journal of Public Economics, 28(1), 59-83 DOI: https://doi.org/10.1016/0047-2727(85)90020-9

Judd, K. (1999). Optimal Taxation and Spending in General Competitive Growth Models. Journal of Public Economics, 71(1), 1-26 DOI: https://doi.org/10.1016/S0047-2727(98)00054-1

Jones, L. Manuelli, R., & Rossi, P. (1993). Optimal Taxation in Models of Endogenous Growth, Journal of Political Economy,101(3), 485-517 DOI: https://doi.org/10.1086/261884

Karkinsky, T., & Riedel, N. (2009). Corporate Taxation and the Choice of Patent Location within Multinational Firms. Oxford University Centre for Business Taxation, Working Paper n.° 09/14 DOI: https://doi.org/10.2139/ssrn.1532668

Klemm, A. (2008). Effective Average Tax Rates for Permanent Investment. IMF Working Paper n.o 08/56 DOI: https://doi.org/10.5089/9781451869187.001

Lawless, M., O’Connell, C., & O’Toole, C. (2015). Financial Structure and Diversification of European Firms. Applied Economics, 47(23), 2379-2398 DOI: https://doi.org/10.1080/00036846.2015.1005829

Mutti, J., & Grubert, H. (2007). The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad. NBER, Working Paper n.º 13248 DOI: https://doi.org/10.3386/w13248

Mintz, J., & Smart, N. (2004). Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada. Journal of Public Economics, 88(4), 1149-1168 DOI: https://doi.org/10.1016/S0047-2727(03)00060-4

Plumper, T., & Troeger, V. (2009). Why there is no race to the bottom in capital taxation? International Studies Quarterly, 53(3), 761-786 DOI: https://doi.org/10.1111/j.1468-2478.2009.00555.x

Rosen, H., & Gayer, T. (2009). Public Finance (9.a ed.). Irwin: Mc-Graw-Hill

Secretaria da Receita Federal do Brasil – RFB (2014). Carga Tributária no Brasil 2013: Análise por Tributos e Bases de Incidência. Recuperado de http://idg.receita.fazenda.gov.br/dados/receitadata/estudos-e-tributarios-e-aduaneiros/estudos-e-estatisticas/carga-tributaria-no-brasil/carga-tributaria-2013.pdf/view

Stiglitz, J. (2000). Economics of the Public Sector. (3.a ed.). Nueva York: W. W. Norton & Company

Weichenrieder, A. (2009). Profit Shifting in the EU: Evidence from Germany. International Tax and Public Finance, 16(1), 197-281 DOI: https://doi.org/10.1007/s10797-008-9068-x