Na economia brasileira, a combinação de tributação e gastos correntes elevados é apontada como um dos principais obstáculos ao maior crescimento econômico do país. Para sair deste ciclo pernicioso, o governo precisa reduzir o seu nível de gastos para, deste modo, abrir espaço à diminuição da carga tributária. A redução de gastos parece ser uma tarefa difícil de ser implementada em curto prazo no país, dependendo de reformas como a da Previdência, porém um tema que vem ganhando terreno nos últimos anos refere-se à qualidade dos gastos públicos e da tributação, e em última instância, os impactos dos componentes fiscais sobre o crescimento no Brasil. O objetivo principal deste trabalho de dissertação é analisar a relação linear e nãolinear entre os componentes de gastos do governo e o crescimento econômico. Para isso, foram utilizadas as metodologias de estimação por mínimos quadrados aplicada a dados em painel e o modelo de defasagens distribuídas com termo auto-regressivo (modelo ARDL). Neste último modelo, incluem-se a carga tributária e a taxa de investimento. Na especificação linear dos modelos de dados em painel e ARDL encontra-se o consenso de que as parcelas de gastos em educação e transportes são favoráveis ao crescimento da economia. De acordo com o modelo de dados em painel, a atual parcela de gastos correntes é prejudicial ao crescimento da economia. Por outro lado, a atual parcela de gastos de capital encontra-se abaixo do ponto de máximo, implicando que o aumento dos gastos de capital gera efeitos positivos sobre o crescimento. Esta mesma conclusão é encontrada no modelo ARDL para a taxa de investimento. Já o patamar atual da carga tributária encontra-se substancialmente acima dos pontos de máximo calculados no modelo ARDL, indicando a necessidade de sua redução. / In the brazilian economy, the combination of high tax burden and current expenditures is pointed out as one of the main obstacles to the higher economic growth of the country. To get out of this pernicious cycle, the government needs to reduce his level of expenditures to open scope for a reduction of the tax burden. The reduction of expenditures seems to be a difficulty task to be implemented, in the short term, in Brazil, depending on structural reforms as, for example, the Social Security Reform, however, a subject that is becoming more relevant in the last years refers to the quality of public expenditures and taxation, and we could say, the impact of fiscal components on brazilian growth. The main objective of this text is to analyze the linear and non-linear relationship among the components of government expenditures and the economic growth. In this sense, we use the minimum square method applied to panel data, and the Autoregressive distributed lag model (ARDL). In the linear specification of the panel data and ARDL models we reach the consensus that expenditures on education and transport are favorable to economic growth. According to the panel data model, the composition of current expenditures is harmful to economic growth. On the other hand, the composition of capital expenditures is below the maximum point, implying that the increase of capital expenditures has positive effects on economic growth. We get to the same conclusion on the ARDL model regarding the investment rate. At last, but not least, the current level of the tax burden is substantially above the maximum points calculated in the ARDL model, indicating the necessity of its reduction.

Made available in DSpace on 2015-03-19T19:29:58Z (GMT). No. of bitstreams: 1 texto completo.pdf: 590940 bytes, checksum: c0f36b3fb26b2440fe071aeb13e088e2 (MD5) Previous issue date: 2008-02-15 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / The structure of the Brazilian tax system has been recurrently considered to be unfavorable for the development of the country, by generating large distortion in price formation. Brazil has an obsolete tax structure, extremely complex, that burdens the producing sector, by lowering competition and encourages tax evasion. Moreover, the collection of taxes in Brazil is predominately presented in a way of indirect taxes. The taxation on consumption, although considered economically efficient, does not regard equality, leading to high inequality of personal and regional income. Because of the characteristics and the cost of enforcement of the indirect taxes regulation, it leads to elevated index of fiscal tax evasion. The indirect taxation in the country is regressive, while the direct taxation presents low progressiveness. Therefore, the reduction of indirect taxation diminishes the distortions caused by the tariff and produces a more efficient scale of production, increasing the quantity produced as well as the revenue of the factors of production. This implies an increase in the quantity taxed, besides the promotion of a change in status of the tax payer toward contribution to the tax system. The result of this process is of fundamental importance since it could generate government gains from tax collection. In this context, the Brazilian economic sectors become more competitive in the Free Trade Area of the Americas (FTAA) scenario or in the trade agreement between MERCOSUR and the European Union (MERCOEURO) with the reduction of the tax burden. The objective of this study is to determine the effects of the creation of FTAA and MERCOEURO stemming from a tax exemption in the Brazilian economy. Eight different scenarios were analyzed taking into account the elimination of tariffs on imports among the member countries in the FTAA and MERCOEURO agreement. Other scenarios consider a 10% reduction in the indirect taxes on the final Brazilian consumption, a 10% reduction over the indirect taxes on the intermediary Brazilian goods, and a 10% reduction on the indirect taxes over the Brazilian production. The GTAPinGAMs is used as an analytical tool, applied to the GTAP data base version 6.0. The results show that for all scenarios of FTAA, the reduction of indirect taxes increases competitions, promotes growth and the welfare in Brazil, without having a loss in tax collection by the government, with the growth of the economy ranging from 0.17% and 0.31% and gains of welfare, measured by the equivalent variation, from US$1.10 billions and US$2.03 billions. The creation of the MERCOEURO generated significant results mainly in the agribusiness sector. A reduction in the indirect taxes on final consumption and over the intermediate goods improved the competition and gains in the growth indicators, welfare, and government revenue. However, the scenario that reduces the indirect taxes on the Brazilian production cannot increase competition, even though there are positive changes in the indicators of growth and welfare. The scenarios of MERCOEURO generate growth variations between 0.05% and 0.19%, with gains in welfare ranging from US$ 2.26 billions and US$ 3.20 billions. / A estrutura tributária brasileira tem sido, recorrentemente, apontada como desfavorável ao desenvolvimento do País, por gerar grandes distorções na formação de preços. O Brasil apresenta uma estrutura tributária obsoleta, extremamente complexa, que onera o setor produtivo, traz prejuízo à competitividade e induz à sonegação. Além disso, a estrutura de arrecadação tributária brasileira, apresenta-se predominantemente na forma de tributos indiretos. Embora considerada economicamente mais eficiente, essa estrutura de arrecadação com imposto incidindo sobre o consumo, não atende ao princípio da eqüidade, o que resulta em maior desigualdade da distribuição pessoal e regional da renda, bem como a elevados índices de sonegação fiscal, devido às características e custos da fiscalização do tributo indireto. Além disso, a tributação indireta do país é inequivocamente regressiva, enquanto a tributação direta tem baixa progressividade. Portanto, a redução dos impostos indiretos, se não elimina, certamente diminui as distorções causadas pela alíquota e torna a escala de produção mais eficiente, aumentando tanto a quantidade produzida quanto a renda dos detentores dos fatores de produção. Isso implica aumento na quantidade tributada, além de promover a mudança de status dos agentes de sonegadores para contribuintes do sistema tributário. O resultado deste processo é fundamentalmente importante, visto que poderia ocorrer ganho de receita tributária por parte do governo. Nesse contexto, os setores da economia brasileira, no cenário de formação da Área de Livre Comércio das Américas (ALCA) ou do acordo comercial entre o MERCOSUL e a União Européia (MERCOEURO), com a redução da carga tributária, podem tornar-se mais competitivos. O objetivo deste trabalho foi determinar efeitos da criação da ALCA e do MERCOEURO, a partir de uma desoneração tributária, na economia brasileira. Para isso, foram analisados oito diferentes cenários contemplando, além da eliminação das tarifas ao comércio entre os países membros dos acordos ALCA e MERCOEURO, a redução de 10% dos impostos indiretos que incidem sobre o consumo final, sobre os insumos intermediários e sobre a produção brasileira. O modelo do GTAPinGAMS é usado como instrumental analítico, aplicado a versão 6.0 do banco de dados do GTAP. Os resultados indicam que, em todos os cenários da ALCA, a redução dos impostos indiretos aumentou a competitividade, promoveu o crescimento e o bem-estar do Brasil e elevou a receita tributária no longo prazo. O crescimento da economia variou de 0,17% a 0,31% e os ganhos de bem-estar, medidos pela variação equivalente, atingiram US$ 1,10 bilhão a US$ 2,03 bilhões. A formação do MERCOEURO gerou resultados expressivos, principalmente nos setores do agronegócio. Com a redução dos impostos indiretos que incidem sobre o consumo final e sobre os insumos intermediários, comprovou- se a melhoria na competitividade e gerou ganhos nos indicadores de crescimento, bem-estar e receita do governo. Entretanto, no cenário que reduz os impostos indiretos que incidem sobre a produção brasileira, a melhoria da competitividade não pode ser comprovada, apesar da melhora nos indicadores de crescimento e bem-estar. Nos cenários MERCOEURO o crescimento variou de 0,05% a 0,19%, sendo que os ganhos de bem-estar medidos pela variação equivalente, atingiram US$ 2,26 bilhões e US$ 3,20 bilhões.

The main objective of this diploma thesis is to analyze the development of tax revenue as percentage of gross domestic product in the Czech Republic in years 1996 {--} 2007 and to assess the political and economic causes of this development. We use the macroeconomic indicator, so-called "Tax share" to compare the tax burden in time and area in individual countries. The Tax share is calculated as the ratio of tax revenue to GDP. We make a difference between tax revenue including social security contribution and tax revenue excluding social security contribution. This thesis is interested in tax revenue including social security. The first part of this thesis is focused on possibilities of comparing tax systems of individual countries, of their restrictions and confrontations. This part also explains what is the tax share exactly and the sorts of this macroeconomic indicator. The practical part of the thesis is dedicated to analysis of the development of tax revenue as percentage of GDP in the Czech Republic in years 1996 {--} 2007, according to methodology of Eurostat. There is comparation in time horizont. We also compare the tax burden of Czech repulic in the area, respectively in the European Union (in EU 15, EU 25 and in Slovakia {--} post communist country of EU) and in the states of OECD. The methodology of OECD is different from the methodology of Eurostat.

Historicamente importante para a economia brasileira, a cana-de-açúcar tem adquirido importância crescente desde o início dos anos 2000, resultante do crescimento da demanda mundial por combustíveis renováveis, como o álcool (que no Brasil é produzido a partir da canade- açúcar). Paralelamente verifica-se uma escalada da carga tributária brasileira durante os últimos 30 anos, com destaque nos anos após 1990. Esta dissertação tem como objetivo analisar qualitativamente e quantitativamente os tributos incidentes sobre os principais bens finais do setor sucroenergético brasileiro, quais sejam açúcar e álcool. Para tanto, divide-se em duas partes. Primeiramente levanta as características desejáveis a um sistema tributário, e avalia a presença destas características nos tributos incidentes sobre o setor sucroenergético. Posteriormente, estima a partir da metodologia de recolhimento da cada tributo a carga tributária potencial incidente sobre o álcool hidratado carburante e sobre o açúcar cristal empacotado para varejo em todos os elos de suas cadeias no estado de São Paulo nos anos de 2000 e 2008. Os resultados apontam para uma carga tributária potencial de 23,04% do preço final do álcool hidratado e de 27,39% do preço final do açúcar cristal em 2008. Com o objetivo de mensurar a importância da isenção de alguns tributos às vendas externas, esta dissertação estima as diferenças em termos de carga tributária potencial entre o álcool exportado e aquele vendido ao mercado doméstico. O mesmo é feito para o açúcar. A diferença da carga tributária incidente sobre o álcool exportado pela usina e aquele vendido ao mercado doméstico é estimada em 15,65 pp. Para o açúcar essa diferença é de 21,25 pp. Por último, com o objetivo de verificar a evolução da carga tributária incidente sobre o setor, esta dissertação estima a carga tributária incidente sobre o setor no ano 2000, que foi de 40,08% para o álcool hidratado e de 25,91% para o açúcar. Observa-se um aumento da carga incidente sobre o açúcar e redução da carga incidente sobre o álcool. / Historically important for the Brazilian economy, the sugar cane has acquired increasing importance since the early 2000s, resulting of growth of world demand for renewable fuels. Simultaneously one can observe an escalation of the Brazilian tax burden over the past 30 years, especially since 1990s. This dissertation aims to analyze qualitatively and quantitatively the major taxes on final goods of Brazilian sugar-ethanol industry, namely sugar and ethanol. For this purpose, its divided into two parts. The first one lists the desirable characteristics of a perfect tax system, and evaluates the presence of these characteristics in the taxes levied on the sugar-ethanol sector. Subsequently, estimates - based on the methodology of payment of each tax - the potential tax burden levied on hydrated ethanol and crystal sugar in all links of their chains in the state of Sao Paulo for the years 2000 and 2008. The results point to a potential tax burden of 23.04% of the final price of hydrated ethanol and 27.39% of the final price of crystal sugar. With the aim of measuring the importance of the exemption of some taxes on foreign sales, this thesis estimates the difference in potential tax burden between ethanol exported and sold to the domestic market. The same is done for sugar. The difference of the tax burden on ethanol exported by the plant and ethanol sold to the domestic market is estimated at 15.65 pp. For sugar this difference is 21.25 pp. Finally, to verify the evolution of the tax burden on the industry, this paper estimates the tax burden on the sector in 2000, what were 40.08% for ethanol and 25.91% for sugar. There is an increasing burden on the sugar and reduce the burden on alcohol.

Na economia brasileira, a combinação de tributação e gastos correntes elevados é apontada como um dos principais obstáculos ao maior crescimento econômico do país. Para sair deste ciclo pernicioso, o governo precisa reduzir o seu nível de gastos para, deste modo, abrir espaço à diminuição da carga tributária. A redução de gastos parece ser uma tarefa difícil de ser implementada em curto prazo no país, dependendo de reformas como a da Previdência, porém um tema que vem ganhando terreno nos últimos anos refere-se à qualidade dos gastos públicos e da tributação, e em última instância, os impactos dos componentes fiscais sobre o crescimento no Brasil. O objetivo principal deste trabalho de dissertação é analisar a relação linear e nãolinear entre os componentes de gastos do governo e o crescimento econômico. Para isso, foram utilizadas as metodologias de estimação por mínimos quadrados aplicada a dados em painel e o modelo de defasagens distribuídas com termo auto-regressivo (modelo ARDL). Neste último modelo, incluem-se a carga tributária e a taxa de investimento. Na especificação linear dos modelos de dados em painel e ARDL encontra-se o consenso de que as parcelas de gastos em educação e transportes são favoráveis ao crescimento da economia. De acordo com o modelo de dados em painel, a atual parcela de gastos correntes é prejudicial ao crescimento da economia. Por outro lado, a atual parcela de gastos de capital encontra-se abaixo do ponto de máximo, implicando que o aumento dos gastos de capital gera efeitos positivos sobre o crescimento. Esta mesma conclusão é encontrada no modelo ARDL para a taxa de investimento. Já o patamar atual da carga tributária encontra-se substancialmente acima dos pontos de máximo calculados no modelo ARDL, indicando a necessidade de sua redução. / In the brazilian economy, the combination of high tax burden and current expenditures is pointed out as one of the main obstacles to the higher economic growth of the country. To get out of this pernicious cycle, the government needs to reduce his level of expenditures to open scope for a reduction of the tax burden. The reduction of expenditures seems to be a difficulty task to be implemented, in the short term, in Brazil, depending on structural reforms as, for example, the Social Security Reform, however, a subject that is becoming more relevant in the last years refers to the quality of public expenditures and taxation, and we could say, the impact of fiscal components on brazilian growth. The main objective of this text is to analyze the linear and non-linear relationship among the components of government expenditures and the economic growth. In this sense, we use the minimum square method applied to panel data, and the Autoregressive distributed lag model (ARDL). In the linear specification of the panel data and ARDL models we reach the consensus that expenditures on education and transport are favorable to economic growth. According to the panel data model, the composition of current expenditures is harmful to economic growth. On the other hand, the composition of capital expenditures is below the maximum point, implying that the increase of capital expenditures has positive effects on economic growth. We get to the same conclusion on the ARDL model regarding the investment rate. At last, but not least, the current level of the tax burden is substantially above the maximum points calculated in the ARDL model, indicating the necessity of its reduction.

This thesis deals with income taxation of selected types of business. It also deals with social security benefits and their potential claim for taxpayers in relation to the taxation. The main objective of this work is to compare the taxation of self-employed persons and taxation of Ltd. company partners with regard to a potential social security benefits. Concerning Ltd. shareholders, the thesis is focused on the taxation of their income as employees in the company and on the taxation resulting from their profit share. The first chapter describes the taxpayers´ mandatory payments with regard to main differences stemming from the income type. The second chapter deals with declared social security benefits depending on the insurance paid to a relevant subsystem of social insurance. In the last chapter, learned findings are applied to a model example to compare the total tax burden, including taking into consideration the likely social security benefits.

La récurrence du déficit public en Guinée et la difficulté subséquente de financer les services publics, exigent que des ressources financières soient davantage identifiées pour y pallier. Parmi les moyens de résorption du déficit, l'impôt, du fait de sa faible participation budgétaire (17% contre 20% du PIB dans les pays de la sous-région Ouest-africaine) constitue une des recettes publiques dont le rendement doit être substantiellement amélioré. L'atteinte d'un tel objectif requiert d'abord que nous réformions la politique fiscale  : outre la mise en exergue des accords commerciaux dont les implications fiscales et douanières amenuisent les recettes budgétaires, et les dépenses fiscales consécutives aux politiques d'attraction des investissements étrangers, il importe de proposer des stratégies d'amélioration du rendement fiscal, lesquelles consistent à réformer d'une part la fiscalité intérieure et d'autre part, à renforcer la coopération fiscale internationale en vue de mieux lutter contre la fraude et l'évasion fiscales. Il importe ensuite que nous nous intéressions aux rapports entre l'administration des impôts et le contribuable. Il s'agit notamment d'identifier les raisons du manque de civisme du contribuable guinéen. Celles-ci se résument à une propension de l'administration financière publique, dotée d'importants pouvoirs, à renflouer les caisses publiques face à des contribuables qui ne bénéficient que de faibles garanties juridiques, et à une profonde méfiance de ces derniers quant à la bonne gestion de l'impôt acquitté, ce qui nécessite des mesures extra-fiscales garantissant l'efficacité et l'efficience des ressources publiques, donc fiscales. / The recurrence of the public deficit in Guinea and the subsequent difficulty of financing public services, requires that more financial resources are identified to address them. Among the means of reducing the deficit, tax, due to its low budget participation (17% against 20% of GDP in the countries of the West African sub-region) is a government revenue whose performance must be substantially improved.Achieving this goal requires first that we reform the tax policy : In addition to highlighting commercial agreements including tax and customs implications dwindling budget revenues, and tax expenditures resulting from the policy of attraction of foreign investments, it is important to improve the tax efficiency strategies, which consist firstly to reform domestic taxation and secondly, to strengthen international tax cooperation to improve the fight against fraud and tax evasion. It is then important that we pay attention in the relationship between the tax administration and the taxpayer. These include identifying the reasons for the lack of civism of the Guinean taxpayer. They boil down to a propensity of public financial administration, with significant powers, to bail out public funds facing taxpayers benefiting from weak legal guarantees, and a deep mistrust of the latter in the good management of the tax-paid, which requires measures extra-fis which requires criminal measures to ensure the effectiveness and the efficiency of public resources, thus taxThey boil down to a propensity of public financial administration, with significant powers, to replenish public funds facing taxpayers who receive only weak legal safeguards and a deep distrust of the latter on the good management of the tax paid, which requires extra tax measures to guarantee the effectiveness and efficiency of public resources, thus tax.

The aim of this thesis within the theoretical and comparative part to identify the similarities and differences in the taxation of income from employment in the Czech Republic and Great Britain in the context of structural components and on the basis of facts to determine any recommendations for the Czech Republic, whose introduction could have positive impact on the resulting tax burden or, conversely, find and highlight solutions that are applied in the Czech tax system. The application will demonstrate these differences and specifics on examples aimed to seek lower tax liability for a selected amount of income tax and show the way of taxation of income from employment.

Diploma thesis is focused on a comparison between a tax burden of self employed person and limited liability company, precisely, its shareholder. Main goal is to draw a comparison between the taxation of individuals and also scrutinize benefits (or drawbacks) of becoming a self-employed person from a tax perspective or whether is more advantageous establishing a single-member limited liability company. The percentage of a withhold rate enables the quantification of a tax burden, an effective tax rate and an average tax rate. This thesis includes comprehensive case study based on several specified restrictions.

This thesis is focused on comparing the individual entrepreneur is a limited liability company from legal, accounting and tax purposes. The first chapter is devoted to individual entrepreneurs. First, it discusses basic concepts such as company or business. The following information, such as keeping obligations for businesses, tax records or overhead costs. Another chapter focuses on the characteristics of a limited liability company and the main accounting and tax implications. The following is a comparison of the advantages and disadvantages of the individual entrepreneur is a limited liability company. The last part of the thesis is the practical part. This first part of the practical part deals with the comparison of the tax burden on individual entrepreneurs and companies with limited liability. The second part then compares the legal and accounting differences in the establishment of these legal forms.