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Diagnóstico da tributação da renda pessoa jurídica no Brasil
[Diagnosis of corporate income tax in Brazil]

Author

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  • Nelson Leitão Paes

Abstract

This paper analyzed the taxation of corporate income in Brazil in its recent history, importance of the revenues, impact on investment and sector tax burden, always from the comparative perspective. Thus, the evolution of taxation on income in Brazil in its most important aspects is compared with the trajectories of countries from the Organization for Economic Cooperation and Development (OECD) and Latin America. The results show that Brazil has high nominal rates with lower revenues than the average for Latin America and the OECD. For investment, the country also has high effective tax rates, well above the average of developed countries. In the sector study, the numbers suggest a rapid migration of the corporate income tax base from the industrial sector to the financial sector between 2008 and 2012

Suggested Citation

  • Nelson Leitão Paes, 2018. "Diagnóstico da tributação da renda pessoa jurídica no Brasil [Diagnosis of corporate income tax in Brazil]," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, vol. 35(71), pages 47-72, july-dece.
    • Handle: RePEc:uns:esteco:v:35:y:2018:i:71:p:47-72
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    File URL: http://revistas.uns.edu.ar/ee/article/view/1371/821
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    More about this item

    Keywords

    impuesto a las ganancias de la persona jurídica; alícuotas efectivas; carga tributaria; sectores económicos;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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