&lt;b&gt;Uma análise comparada do sistema tributário brasileiro em relação à América Latina&lt;/b&gt; - doi: 10.4025/actascihumansoc.v35i1.19734

Paes, Nélson Leitão

doi:10.4025/actascihumansoc.v35i1.19734

Cited by 4 publications

(6 citation statements)

References 3 publications

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“…Yet it has steadily increased, from around 22% of the GDP by the end of the military regime, to 30% in Fernando Henrique Cardoso's presidency, up to 34% during Lula's presidency, and now around 37% after Dilma Rousseff's. Brazil's 2012 gross tax load, 35.9% of the GDP, is the highest in Latin America (Paes, 2013), but it replicates almost precisely the OECD average and is much lower as compared to the average of Western countries with public social insurance and national health systems.…”

Section: The Tax System Of Brazilmentioning

confidence: 91%

“…The evidence that the Brazilian taxation regime actively promotes income concentration is of widespread recognition (CDES, 2011;IPEA, 2009;Paes, 2013;PintosPayeras, 2010) but, unfortunately, still restricted to analytical and academic spheres. These findings should be brought to a wider discussion in the social and political sphere.…”

Section: The Tax System Of Brazilmentioning

confidence: 99%

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Social inequality and human development: Intertwined cycles of perversion in education in contemporary Brazil

Almeida-Filho

2015

EOE

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In this paper, a conceptual framework on the sources and origins of inequalities in education is presented, focusing the Brazilian contemporary context as a case-study of a paradox: reduced economic inequality in parallel to increasing inequities in education. To understand this apparent contradiction, first the Brazilian taxation structure is outlined as a intricate, regressive and unfair system organized for collecting economic revenues for funding the State. Secondly, the social and political inequities that affect and thus define the educational structure of Brazil is discussed to reveal the perverse effects that turn education into a major asset for the general reproduction of society. Finally, such paradoxes and contradictions in the field of education are analyzed as strategies for maintenance and reproduction of a social order based on social inequalities and inequities.http://dx.doi.org/10.15572/ENCO2015.06

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Section: The Tax System Of Brazilmentioning

confidence: 91%

Section: The Tax System Of Brazilmentioning

confidence: 99%

Social inequality and human development: Intertwined cycles of perversion in education in contemporary Brazil

Almeida-Filho

2015

EOE

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“…Brazil, in turn, has an economic scenario in which the tax system is considered inefficient, with a strong impact on consumption, burdening the poorest and the working class, thus showing itself to be an instrument for inequality (FELICIO; MARTINEZ, 2018). A study carried out by the Organization for Economic Cooperation and Development -OECD found that the Brazilian tax burden corresponds to approximately double the average of Latin American countries, equivalent to that of developed countries, being marked by taxation on consumption, but with a gradual substitution for direct taxation and the cost of social security (PAES, 2013;FELICIO, MARTINEZ, 2018). Another study carried out by the Brazilian Institute of Planning and Taxation (IBPT) indicated that the Brazilian tax burden compromised 41.8% of Brazilian income in 2016.…”

Section: íNdice De Progreso Social En Brasil a Nivel Subnacional: Revisión De La Literaturamentioning

confidence: 99%

Social Progress Index in Brazil at Subnational Level: Literature Review

Silva¹,

Ladvocat²

2021

BARU

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this study aimed to identify and analyze scientific publications and works carried out in Brazil where the Social Progress Index (SPI) was applied at a subnational level. The research lists academic works and also works published by electronic means (portals), which represent meaningful advances in the use of SPI as a more complete and current approach to see regions' position towards Social Progress. It was concluded that, in general, the index that is widely used today in the world is still little used in Brazil, and there is an opportunity for its better use. In Brazil, the inefficiency in the application of public money is considered serious and the problems are currently accentuated by the influence of the COVID-19. This scenario justifies the search for decision-making instruments such as the SPI and makes relevant the adoption of new methods and metrics (such as the SPI, able to measure Social Progress and regional disparities), capable of directing the application of assertive and efficient public policies, aiming at sustainable regional development, combating inequality and making better use of public money. The Social Progress Index, therefore, is an important, comprehensive and revealing tool to show the strengths and weaknesses of regions and municipalities, and can be applied as a deterministic instrument to guide social, public and private actions.

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“…Em contrapartida, a carga tributária no Brasil é quase o dobro da média latino-americana e próxima da dos países desenvolvidos, consequentemente, o país arrecada pouco com o Imposto de Renda da Pessoa Jurídica, dado as alíquotas elevadas impostas (Paes, 2013).…”

Section: Empresário Informalunclassified

<b>Microempresário informal: determinantes da evasão fiscal na previdência social

Vasconcelos

Ferreira

Besarria

2017

Acta Sci. Human Soc. Sci.

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RESUMO.As atividades desempenhadas na economia informal dos países em desenvolvimento, na medida em que não oferecem segurança social, não podem ser tidas como única saída ou meio de vida para os trabalhadores mais pobres. Cabendo aos governos desses países empregarem cada vez mais esforços para que os trabalhadores sejam atraídos para a formalidade e, com isso, passem a ter acesso à proteção social. O objetivo desse artigo é verificar quais características contribuíram para que os microempresários informais decidissem não colaborar para a previdência social dentre aqueles elegíveis ao grupo do MEI. Foram utilizados os microdados da Pesquisa Nacional por Amostra de Domicílios (PNAD) 2009, 2011, 2012, 2013 e 2014 para estimar regressões logísticas. Os resultados do modelo demonstram que os microempresários do setor de construção civil são os que apresentam as maiores chances de não contribuir com a previdência. Por outro lado, foi constatado que, a partir do ano de 2011 houve aumento das chances de contribuição previdenciária do microempresário pertencente a primeira faixa de rendimento (de até R$ 1.000,00). O aumento da contribuição com a previdência seria resultado da mudança de comportamento dos microempresários de menor renda. Palavra-chave: tributação, empresário, informalidade.Informal micro-entrepreneur: determining the fiscal evasion in social security ABSTRACT. The aim of this paper was to verify which characteristics contribute to informal microentrepreneurs decision to not contribute to social security among those eligible to the MEI group. Microdata of the Pesquisa Nacional por Amostra de Domicílios (PNAD) 2009, 2011, 2012, 2013 and 2014 were used to estimate logistic regressions. The results of the model show that micro-entrepreneurs in the construction sector are the ones that present the greatest chances of not contributing to social security. On the other hand, it was found that, as of 2011, there was an increase in the chances of a social security contribution by the micro-entrepreneur belonging to the first income band (up to R$ 1,000.00). The increase in contribution to social security would be the result of a change in the behavior of lower-income micro-entrepreneurs.Keywords: taxation, entrepreneur, informality. IntroduçãoA economia informal refere-se às atividades e seus rendimentos que são parcial ou totalmente não declarados ao governo, com destaque para a tributação. Isso faz com que não só os trabalhadores por conta própria, mas também os empregadores e empregados aumentem seus lucros e salários a partir da evasão fiscal e da não contribuição social. As consequências disso são as perdas no orçamento público, reduzindo os impostos e contribuições para a seguridade social e, portanto, a disponibilidade de recursos para investimento e melhorias na infraestrutura, saúde, educação, segurança, dentre outros serviços e bens públicos.

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<b>Uma análise comparada do sistema tributário brasileiro em relação à América Latina</b> - doi: 10.4025/actascihumansoc.v35i1.19734

Cited by 4 publications

References 3 publications

Social inequality and human development: Intertwined cycles of perversion in education in contemporary Brazil

Social inequality and human development: Intertwined cycles of perversion in education in contemporary Brazil

Social Progress Index in Brazil at Subnational Level: Literature Review

<b>Microempresário informal: determinantes da evasão fiscal na previdência social

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