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Programa EUROsociAL Fiscalidade
Estratégias Fiscais Ligadas à Coesão Social
Encontro de Especialistas em Política Tributária – Receita Federal e União Européia
General Aspects of Brazilian
Economy and Tax System
Jefferson José Rodrigues
Chief of Economics Studies
Secretaria da Receita Federal
Brasília – Brazil
November 20-23, 2006
General Aspects
Some Numbers
 GDP (2005): US$ 796 billions (per capita: US$ 4.323)
 Decentralized Political System: 27 State and over than 5
thousand local government
 Regional Inequalities: 3 bigger States with 53% of the GDP; 3
smaller ones with 0,55% of the GDP
 Population: 180 million, 50 million below of poverty line (mensal
income < US$ 40)
Receita Federal
General Aspects
GDP Composition
Service
54.1%
Industry
37.9%
Agric. and Castle
8.0%
Source: IBGE
Receita Federal
General Aspects
Brazilian Tax System
Consumption Income

Federal
IPI
PIS/Cofins
Cide Comb.


Federal
IRPF
IRPJ
CSLL
Social Sec. Property

Federal
INSS
Federal
Rural

State
Vehicle
State

ICMS


Others
Local
Urban
Local
ISS
% GDP
16.0
8.1
5.6
1.0
6.7
% Tax B.
42.8
21.7
15.0
2.7
17.8
Source: SRF
* Burden tax in 2005.
Receita Federal
General Aspects
Tax Burden Times Series
38%
36%
Economic Stabilization Plan
37.4%
(1994)
(2005)
Tax Collection (% of GDP)
34%
32%
30%
28%
23.2%
(1975)
26%
24%
22%
20%
75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05
Source: SRF
Receita Federal
General Aspects
Potential of Personal Income Tax
180
176
Amount of People (million)
160
Just 4% of population are taxpayer
of personal income tax
140
120
100
78
80
60
40
20
7
20
0
Total
Economically Able
Tax Filers
Taxpayers
Source: SRF and IBGE
Receita Federal
General Aspects
Social Security System
Social Security
•
Pension System
•
Social Care System
Payroll Taxes
Consumption Taxes
•
Health System
Receita Federal
General Aspects
Income versus Consumption
 About 50% of the tax collection goes to state and local
government
 Usually, the contribution collection are not shared with others
government levels.
Receita Federal
General Aspects
Tax versus Contribution *
12,0%
* Only for Federal Government and excepted pay roll contributions
Tax Collection (% of GDP)
10,0%
Taxes
8,0%
6,0%
Contributions
4,0%
2,0%
Others
0,0%
83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05
Source: SRF
Receita Federal
General Aspects
Income versus Consumption Taxes *
16,0%
Consumption
14,0%
Tax Collection (% of GDP)
12,0%
10,0%
Income
8,0%
6,0%
4,0%
Others
2,0%
* Except pay roll contributions and unemployed insurance (FGTS).
0,0%
83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05
Source: SRF
Receita Federal
Programa EUROsociAL Fiscalidade
Estratégias Fiscais Ligadas à Coesão Social
Encontro de Especialistas em Política Tributária – Receita Federal e União Européia
General Aspects of Brazilian
Economy and Tax System
Secretaria da Receita Federal
Brasília – Brazil
November 20-23, 2006