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Tarifas De Importação E Evasão Fiscal No Brasil

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  • Honorio Kume
  • Guida Piani
  • Pedro Miranda
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    Abstract

    A evasão de impostos, sobretudo por meio de subfaturamento das importações, sempre foi motivo de preocupação da administração aduaneira. Além da redução de receita tributária, a sonegação impõe perdas de competitividade aos importadores que assumem todos os encargos tributários, e reduz o grau de proteção à produção doméstica. O objetivo deste trabalho é verificar empiricamente a relação entre os níveis de tarifa aduaneira e o subfaturamento das importações no Brasil, e se este resultado é influenciado pelas características específicas de determinados bens (produtos diferenciados), bem como pela presença de produtos similares com tarifas menores. Entre outros fatos, os resultados apontam que o aumento de um ponto de percentagem na alíquota da tarifa implica uma elevação de 3,1% no nível de sonegação. Na comparação entre bens diferenciados e homogêneos, as estimativas indicam uma elasticidade maior para os primeiros. Tax evasion in Brazilian imports has been an issue of concern for the customs authorities. This problem is addressed here using the theoretical approach of defining evasion as the difference between the value of exports of other countries to Brazil and value of imports reported by Brazil. This makes it possible to quantify the effects of high import tariff rates on tax evasion due mainly to underreporting of value. The main empirical result of the paper is that a one-percentage-point increase in the tariff rate implies a 3.1% increase in evasion. Furthermore, we identify an also robust elasticity of evasion of 3.2% for differentiated products in contrast with a lower value of 2.2% for homogeneous products.

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    Bibliographic Info

    Paper provided by Instituto de Pesquisa Econômica Aplicada - IPEA in its series Discussion Papers with number 1468.

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    Length: 28 pages
    Date of creation: Jan 2010
    Date of revision:
    Handle: RePEc:ipe:ipetds:1468

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    1. Raymond Fisman & Shang-Jin Wei, 2004. "Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China," Journal of Political Economy, University of Chicago Press, University of Chicago Press, vol. 112(2), pages 471-500, April.
    2. Dean Yang, 2004. "Can Enforcement Backfire? Crime Displacement in the Context of Customs Reform in the Philippines," Working Papers, Research Seminar in International Economics, University of Michigan 520, Research Seminar in International Economics, University of Michigan.
    3. Sandmo, Agnar, 2005. "The Theory of Tax Evasion: A Retrospective View," National Tax Journal, National Tax Association, vol. 58(4), pages 643-63, December.
    4. Javorcik, Beata S. & Narciso, Gaia, 2008. "Differentiated products and evasion of import tariffs," Journal of International Economics, Elsevier, Elsevier, vol. 76(2), pages 208-222, December.
    5. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, Elsevier, vol. 1(3-4), pages 323-338, November.
    6. James E. Rauch, 1996. "Networks versus Markets in International Trade," NBER Working Papers 5617, National Bureau of Economic Research, Inc.
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