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O Parcelamento Tributário e Seus Efeitos sobre o Comportamento dos Contribuintes

Author

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  • Nelson Leitão Paes

    (Universidade Federal de Pernambuco (PIMES/UFPE) e Pesquisador do CNPq, Brasil)

Abstract

Em sua busca pela ampliação de receitas, o governo brasileiro tem usado de forma recorrente o parcelamento de dívidas tributárias. Apesar de gerar aumento do caixa temporário e imediato, tal política não está livre de críticas. Este artigo procura analisar os efeitos dos parcelamentos sobre a evasão fiscal. Verificou-se que a disposição de pagar tributos no Brasil estaria em torno de 2/3 dos valores devidos, e que os parcelamentos concedidos na última década reduziram ainda mais este percentual para algo pouco acima dos 60%, percentual em linha com a literatura que trata de informalidade no Brasil. Ademais, sugere-se que dentre as condições ofertadas, cuidado especial deve ser dado a definição do número de parcelas e da taxa de juros aplicada as parcelas, pois afetam de forma significativa o recolhimento espontâneo hoje. Este resultado indica que as autoridades devem ser cuidadosas na utilização deste tipo de mecanismo.

Suggested Citation

  • Nelson Leitão Paes, 2012. "O Parcelamento Tributário e Seus Efeitos sobre o Comportamento dos Contribuintes," Economia, ANPEC - Associação Nacional dos Centros de Pósgraduação em Economia [Brazilian Association of Graduate Programs in Economics], vol. 13(2), pages .345-363.
  • Handle: RePEc:anp:econom:v:13:y:2012:i:2:345_363
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    References listed on IDEAS

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    1. Tito Belchior Siva Moreira, 2007. "A Two-Period Model of Money Laundering and Organized Crime," Economics Bulletin, AccessEcon, vol. 11(3), pages 1-5.
    2. Araujo, Ricardo Azevedo & Moreira, Tito Belchior S., 2004. "A dynamic model of production and traffic of drugs," Economics Letters, Elsevier, vol. 82(3), pages 371-376, March.
    3. repec:ebl:ecbull:v:11:y:2007:i:3:p:1-5 is not listed on IDEAS
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    More about this item

    Keywords

    Evasão Fiscal; Parcelamento Dívidas Tributárias; Comportamento da Firma;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law

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