Os efeitos dos parcelamentos sobre a arrecadação tributária

Abstract

This paper evaluated the impact that opportunity to taxpayer to parcel its tax debts has
on its behavior and on tax collection. It was found that the estimated tax gap without
this tax benefit is about 30%, but increases by up to four percentage points with the
presence of the refinancing programs, as in the case of REFIS. The effects on spontaneity
are always negative and last for a long time while taxpayers nurture expectations about
future tax installment. On the revenue side, the simulations suggest that the collection
in the presence of the installment tax is always less than that which would be obtained
if there were no installment throughout the concession phase. Later revenue gains,
when the parcels are paid, depend on the default and the taxpayer´s expectation of
new installment. We conclude that the mechanism of tax installment is inappropriate
as a way to increase revenues and provide the right incentives to taxpayers.