arXiv Open Access 2021

A Incidência Final dos Tributos Indiretos no Brasil: Estimativa Usando a Matriz de Insumo-Produto 2015

Rozane Bezerra de Siqueira José Ricardo Bezerra Nogueira Carlos Feitosa Luna

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Abstrak

Taxes on goods and services account for about 45% of total tax revenue in Brazil. This tax collection results in a highly complex system, with several taxes, different tax bases, and a multiplicity of rates. Moreover, about 43% of taxes on goods fall on inputs. In this context, the effective tax rates can substantially differ from the legal rates. In this study we estimate the final incidence of indirect taxes in Brazil using the 2015 Brazilian input-output matrix and a method that incorporates the multisector effects of the taxation of inputs.

Topik & Kata Kunci

econ.GN

Penulis (3)

Rozane Bezerra de Siqueira

José Ricardo Bezerra Nogueira

Carlos Feitosa Luna

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Siqueira, R.B.d., Nogueira, J.R.B., Luna, C.F. (2021). A Incidência Final dos Tributos Indiretos no Brasil: Estimativa Usando a Matriz de Insumo-Produto 2015. https://arxiv.org/abs/2107.09396

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Informasi Jurnal

Tahun Terbit: 2021
Bahasa: en
Sumber Database: arXiv
Akses: Open Access ✓