Programa EUROsociAL Fiscalidade Estratégias Fiscais Ligadas à Coesão Social Jefferson José Rodrigues Chief of Economics Studies Secretaria da Receita Federal.

Apresentação em tema: "Programa EUROsociAL Fiscalidade Estratégias Fiscais Ligadas à Coesão Social Jefferson José Rodrigues Chief of Economics Studies Secretaria da Receita Federal."— Transcrição da apresentação:

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

2 Receita Federal 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) General Aspects

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

4 Receita Federal Brazilian Tax System ConsumptionIncomeSocial Sec.PropertyOthers  Federal IPI PIS/Cofins Cide Comb.  State ICMS  Local ISS  Federal IRPF IRPJ CSLL  Federal INSS  Federal Rural  State Vehicle  Local Urban % GDP16.08.15.61.06.7 % Tax B.42.821.715.02.717.8 General Aspects * Burden tax in 2005. Source: SRF

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

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

7 Receita Federal Social Security System General Aspects Social Security Pension System Social Care System Health System Payroll Taxes Consumption Taxes

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

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

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

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