Taxation and income: a study regarding the regressive model of indirect taxation in Brazil
Purpose: To verify if indirect taxes on the income of taxpayers actually tend to be regressive, increasing the disparity between Brazilian taxpayers. Methodology: The empirical strategy consisted in estimating a simple linear regression model, based on the model developed by Pintos-Payeras (2008). T...
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oai:periodicos.ufrn.br:article-142822019-10-09T22:27:30Z Taxation and income: a study regarding the regressive model of indirect taxation in Brazil Tributación e ingreso: un estudio a respeto del modelo regresivo de tributación indirecta en Brasil Tributação e renda: um estudo a respeito do modelo regressivo de tributação indireta no Brasil Silva, Barbara Aline Felipe Miranda, Marconi Silva Reis, Anderson Oliveira Castro, Elizangela Lourdes Indirect taxation. Income. Regressivity. Tributación indirecta. Ingresos. Regresividad. Tributação indireta. Renda. Regressividade. Purpose: To verify if indirect taxes on the income of taxpayers actually tend to be regressive, increasing the disparity between Brazilian taxpayers. Methodology: The empirical strategy consisted in estimating a simple linear regression model, based on the model developed by Pintos-Payeras (2008). The database was based on the data from the family budget survey (POF / 2002-2003). Results: The results show that indirect taxation tends to be regressive, when family income is taken as the basis, since it affects all without distinguishing between its taxable capacity. Contributions of the Study: The study demonstrates that those who are in better economic conditions have less and less to bear with this tax burden, and, therefore, taxes are more heavily burdened on people with lower purchasing power. Objetivo: Verificar si los tributos indirectos en función de la renta de los contribuyentes de hecho tienden a ser regresivos, aumentando la disparidad entre los contribuyentes brasileños. Metodología: La estrategia empírica consistió en estimar un modelo de regresión lineal simple, basado en el modelo desarrollado por Pintos-Payeras (2008). La base de datos tuvo como base los micros datos de la encuesta de presupuesto familiar (POF / 2002-2003). Resultados: Los resultados muestran que la tributación indirecta tiende a ser de hecho regresiva, cuando se toma como base a la renta familiar, pues, alcanza a todos sin hacer distinción de su capacidad contributiva. Contribuciones del Estudio: El estudio demuestra que quienes se encuentran en mejores condiciones económicas arcan cada vez menos con esa carga tributaria, y, por consiguiente, los tributos inciden más gravosamente sobre las personas con menor poder adquisitivo. Objetivo: Verificar se os tributos indiretos em função da renda dos contribuintes de fato tendem a ser regressivos, aumentando a disparidade entre os contribuintes brasileiros. Metodologia: A estratégia empírica consistiu em estimar um modelo de regressão linear simples, baseado no modelo desenvolvido por Pintos-Payeras (2008). O banco de dados teve como base os micros dados da pesquisa de orçamento familiar (POF/2002-2003). Resultados: Os resultados mostram que a tributação indireta tende a ser de fato regressiva, quando tomada como base a renda familiar, pois, atinge a todos sem fazer distinção de sua capacidade contributiva. Contribuições do Estudo: O estudo evidencia que quem se encontra em melhores condições econômicas arcam cada vez menos com esse ônus tributário, e, por conseguinte os tributos incidem mais gravosamente sobre as pessoas com menor poder aquisitivo. Portal de Periódicos Eletrônicos da UFRN 2018-09-24 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/14282 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 11 No. 1 (2019): Jan./Jun.; 42-57 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 11 Núm. 1 (2019): Jan./Jun.; 42-57 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 11 n. 1 (2019): Jan./Jun.; 42-57 2176-9036 10.21680/2176-9036.2019v11n1 por https://periodicos.ufrn.br/ambiente/article/view/14282/10668 Copyright (c) 2018 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 |
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Periódicos UFRN |
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Portal de Pediódicos Eletrônicos da UFRN |
language |
por |
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Online |
author |
Silva, Barbara Aline Felipe Miranda, Marconi Silva Reis, Anderson Oliveira Castro, Elizangela Lourdes |
spellingShingle |
Silva, Barbara Aline Felipe Miranda, Marconi Silva Reis, Anderson Oliveira Castro, Elizangela Lourdes Taxation and income: a study regarding the regressive model of indirect taxation in Brazil |
author_facet |
Silva, Barbara Aline Felipe Miranda, Marconi Silva Reis, Anderson Oliveira Castro, Elizangela Lourdes |
author_sort |
Silva, Barbara Aline Felipe |
title |
Taxation and income: a study regarding the regressive model of indirect taxation in Brazil |
title_short |
Taxation and income: a study regarding the regressive model of indirect taxation in Brazil |
title_full |
Taxation and income: a study regarding the regressive model of indirect taxation in Brazil |
title_fullStr |
Taxation and income: a study regarding the regressive model of indirect taxation in Brazil |
title_full_unstemmed |
Taxation and income: a study regarding the regressive model of indirect taxation in Brazil |
title_sort |
taxation and income: a study regarding the regressive model of indirect taxation in brazil |
description |
Purpose: To verify if indirect taxes on the income of taxpayers actually tend to be regressive, increasing the disparity between Brazilian taxpayers.
Methodology: The empirical strategy consisted in estimating a simple linear regression model, based on the model developed by Pintos-Payeras (2008). The database was based on the data from the family budget survey (POF / 2002-2003).
Results: The results show that indirect taxation tends to be regressive, when family income is taken as the basis, since it affects all without distinguishing between its taxable capacity.
Contributions of the Study: The study demonstrates that those who are in better economic conditions have less and less to bear with this tax burden, and, therefore, taxes are more heavily burdened on people with lower purchasing power. |
publisher |
Portal de Periódicos Eletrônicos da UFRN |
publishDate |
2018 |
url |
https://periodicos.ufrn.br/ambiente/article/view/14282 |
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