Tributação indireta dos serviços: diagnóstico e propostas
DOI:
https://doi.org/10.1590/1980-535723n8ajjKeywords:
public finance, fiscal reform, indirect taxation, value-added tax, current tax on servicesAbstract
This paper quantifies the effects on Brazilian Public
Finance from a virtual incorporation of services (including construction) on the base of the ICMS taxation (value-added tax on goods and services - communication and transport), thus eliminating the currenttax on services (ISS). On one hand, we show that it brings advantages for the productive process as a whole, since a value-added tax eliminates distortions on tax incidence. However, if this incorporation is not followed by an increase on tax burden, it will definitely lead to losses of tax revenues, with major negative impacts concentrated on the great Brazilian municipalities. Such results bring aboutthe need of profound discussions on the operating matters and law aspects concerning an introduction of a value-added taxation on services. Furthermore, this proposal should be analyzed considering the fiscal reform as a whole.
Downloads
References
BANCO MONDIAL. Brazil: an agenda fortax reform. Report n. 8147-BR, 3 vols., february 1990.
CONRAD, Robert. The VAT and real state. In: GILLIS, M., SHOUP, C. & SIGAT, G. (eds.), Value added taxation in developing countries. Washington: World Bank, 1990.
GILLIS, Malcolm. The VAT and financial services. In: GILLIS, M., SHOUP, G. & SICAT, G. (eds.), Value added taxation in developing countries. Washington: World Bank, 1990.
GILLIS, Malcolm. Matriz de insumo-produto: Brasil 1980. Serie Relatórios Metodológicos, v. 7. Rio de Janeiro: IBGE, 1990a.
GILLS, Malcolm. Censo Econômico de 1985-Brasil e Unidades da Federação. Séries Serviços, Construção e Transportes. Rio de Janeiro: IBGE, 1990b.
IBGE. Pesquisa de Orçamento Familiares 1987/88, v. 1. Rio de Janeiro: IBGE.
KAY, John & DAVIS, Evans. The VAT and Services. In: GILLIS, Malcolm, SHOUP, Carl & SIGAT, Gerardo (eds.), Value added taxation in developing countries. Oxford University Press, 1987.
MINISTÉRIO DA ECONOMIA. Finanças do Brasil 1985-1988, v. xxx. Brasília, 1991.
STERN, N. Aspects of the general theory of tax reform. In: NEWBERY , D. & STERN, N., The theory of taxation in developing countries. Oxford University Press, 1987.
VARSANO, Ricardo. Tributação de mercadorias e serviços. Texto para Discussão Interna n. 106. Rio de Janeiro: IPEA, mar90 de 1967.
VARSANO, Ricardo. Estudos para a reforma tributária - tributação de mercadorias e serviços. TDI106, IPEA, Mar9o de 1987.
VARSANO, RIcardo. Tributos indiretos no Brasil. 1989 (mimeo).
Downloads
Published
Issue
Section
License
Copyright (c) 1993 Ana Paula Gorini, José Roberto R. Afonso, Júlio César Raimundo
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
By submitting an article, the author authorizes its publication and attests that it has not been submitted to any other journal. The original article is considered final. Articles selected for publication are proofread for grammatical and orthographic errors. The journal does not pay rights for published articles. The Institute of Economic Research from the School of Economics, Business and Accounting of the University of São Paulo (Instituto de Pesquisas Econômicas da Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo) owns the journal's copyright.
