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Programa EUROsociAL Fiscalidade Estratégias Fiscais Ligadas à Coesão Social

Programa EUROsociAL Fiscalidade Estratégias Fiscais Ligadas à Coesão Social. Encontro de Especialistas em Política Tributária – Receita Federal e União Européia. General Aspects of Brazilian Economy and Tax System. Jefferson José Rodrigues Chief of Economics Studies.

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Programa EUROsociAL Fiscalidade Estratégias Fiscais Ligadas à Coesão Social

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  1. Programa EUROsociAL Fiscalidade Estratégias Fiscais Ligadas à Coesão Social Encontro de Especialistas em Política Tributária – Receita Federal e União Européia General Aspects of Brazilian Economy and Tax System Jefferson José Rodrigues Chief of Economics Studies Secretaria da Receita Federal Brasília – Brazil November 20-23, 2006

  2. General Aspects Some Numbers • GDP (2005): US$ 796 billions (per capita: US$ 4.323) • Decentralized Political System: 27 State and over than 5 thousand local government • Regional Inequalities: 3 bigger States with 53% of the GDP; 3 smaller ones with 0,55% of the GDP • Population: 180 million, 50 million below of poverty line (mensal income < US$ 40)

  3. General Aspects GDP Composition Industry 37.9% Service 54.1% Agric. and Castle 8.0% Source: IBGE

  4. General Aspects Brazilian Tax System Source: SRF * Burden tax in 2005.

  5. 23.2% 37.4% (1975) (2005) General Aspects Tax Burden Times Series Economic Stabilization Plan (1994) Tax Collection (% of GDP) Source: SRF

  6. General Aspects Potential of Personal Income Tax Just 4% of population are taxpayer of personal income tax Amount of People (million) Source: SRF and IBGE

  7. General Aspects Social Security System • Pension System Payroll Taxes Social Security • Social Care System Consumption Taxes • Health System

  8. General Aspects Income versus Consumption • About 50% of the tax collection goes to state and local government • Usually, the contribution collection are not shared with others government levels.

  9. General Aspects Tax versus Contribution * * Only for Federal Government and excepted pay roll contributions Taxes Tax Collection (% of GDP) Contributions Others Source: SRF

  10. General Aspects Income versus Consumption Taxes* Consumption Income Tax Collection (% of GDP) Others * Except pay roll contributions and unemployed insurance (FGTS). Source: SRF

  11. Programa EUROsociAL Fiscalidade Estratégias Fiscais Ligadas à Coesão Social Encontro de Especialistas em Política Tributária – Receita Federal e União Européia General Aspects of Brazilian Economy and Tax System Secretaria da Receita Federal Brasília – Brazil November 20-23, 2006

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