A influência da carga tributária sobre a desigualdade social no Brasil : um estudo do Imposto de Renda da Pessoa Física, no período de 1996 a 2017.

Abstract

Brazil has more tax charge between developing countries, approximately 33% of PIB, using indirect and regressive taxes. However, little use is made of direct taxes as the Individual Income Tax Table, is used more in developed countries. So, the research problem and the central objective of the study sought to investigate the influence of the IRPF on Brazilian social inequality, from 1996 to 2017. For this, the descriptive, deductive and comparative methods were used as methodology, through bibliographical research, developed in a qualitative and quantitative form. The variables used are the Broad National Consumer Price Index (IPCA), the National Consumer Price Index (INPC), the salary readjustments calculated by DIEESE and the values of profits and dividends disclosed by the Federal Revenue Service of Brazil. The result showed that the Individual Income Tax Tables were not corrected in order to avoid the social inequality, because the salaries readjusted were well above the correction of said Table. In relation to Profits and Dividends also showed a high degree of tax exemption of the highest income taxpayers.