National Tax Inequity Report no 2 Highlights Problems

Inequity Indicators of the
National Tax System

Observation Report nº 2
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Economic and Social
Development Council - CDES
2nd Edition
Presidency of the Republic
Vice-Presidency of the Republic
Secretariat for Strategic Affairs
Secretariat for the Economic and Social Development Council
Presidency of the Republic
Secretariat for Strategic Affairs - SAE
Economic and Social Development Council - CDES
Secretariat for the Economic and Social Development Council - CDES
Equity Observatory

National Tax System
2nd EDITION
Brasilia, July 2011

Secretariat for the Economic and Social Development Council
Esther Bemerguy de Albuquerque
Assistant Secretary for the Economic and Social Development Council

Ângela Cotta Ferreira Gomes
EQUITY OBSERVATORY TECHNICAL COMMITTEE

Ana Lúcia Sabóia
Manager for Social Indicators at the Brazilian Institute of Geography and Statistics - IBGE
Jorge Abrahão de Castro

Director of Social Policy at the Institute of Applied Economic Research - IPEA
Clemente Ganz Lúcio

Director of the Inter-Union Department of Statistics and Socio-economic Studies - DIEESE

Secretary for the Economic and Social Development Council - SEDES
EQUITY OBSERVATORY TECHNICAL STAFF

Álvaro Luchiezi Júnior - UNAFISCO Maria França e Leite Velloso - SEDES/PR
Ana Lúcia de Lima Starling - SEDES/PR Miguel Ragone de Mattos – Ministry of Finance
André Arthur Cavalcanti - IBGE Roberto Name Ribeiro – Federal Revenue of Brazil
Cláudio Hamilton Matos dos Santos - IPEA Rosane de Almeida Maia - DIEESE
José Aparecido Ribeiro - IPEA
CONTRIBUTORS
Amir Khair - Independent Consultant Cleudemir Frigo - ESAF

Maria Amelia Enriquez - Ministry of Mines and Energy Sergio Gobetti - IPEA
André Silva Spíndola - SEBRAE Nacional Rodrigo Sierra - ANP Helena Maria Pojo do Rego - National SEBRAE
André Paiva - Ministry of Finance Vinicius Lara de Oliveira - SRF
Rogério Nagamine Costanzi - Ministry of Social Welfare
CONSULTING AND FINAL TEXT

Erika Amorim Araújo
Anexo I – Ala “A”, sala: 202 – (61) 3411.2199 / 3393 - Brasília – DF – CEP: 70.150-900
cdes@planalto.gov.br www.cdes.gov.br
Available on CD-ROM
Also available at: <http//www.cdes.gov.br>
Number of issues: 1,000 issues
Printed in Brazil
Source cataloguing, Republican Presidential Library
I398
Indicadores de equidade do Sistema Tributário Nacional: relatório de observação nº 2. Brasília: Presidência da
República, Conselho de Desenvolvimento Econômico e Social – CDES, 2ª edição, 2011.
53 p.
1. National Tax System - indicators. I. Presidency of the Republic, Council of Economic and Social Development –
CDES, 2nd edition, 2011.
Summary
Introduction
CDES Composition (2009/2011) 07
Observation Opinion nº 2 09
Inequity Indicators of the National Tax System 11
Introduction
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Table of Indicators
Annexes
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Observatory
Economic and Social Development Council
Introduction
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on the Equity Indicators of the National Tax System and demonstrate that the country has moved in the direction opposite
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CDES Composition (2009/2011)

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Amarilio Macêdo1SFTJEFOUPG+.BDÐEP&OUFSQSJTFT
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Cledorvino Belini$IBJSNBOPGUIF/BUJPOBM"TTPDJBUJPOPG"VUPNPCJMF.BOVGBDUVSFST "/'"7&"

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Enilson Simões de Moura (FSNBO
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8 Inequity Indicators of the National Tax System

Observation Opinion nº 2
The National Tax System
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Counselors and the Directors recommend:
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equity.
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National Tax System
tttttttttttttttttt
Introduction
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the resources needed for the implementation of public policies.
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to the socioeconomic characteristics of different households. Indirect taxes levied on consumption do not offer the same
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direction of fair taxation.
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and sanitation.
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TUBUFNVDINPSFEJďDVMU

INEQUITY INDICATORS OF THE NATIONAL TAX SYSTEM
MACRO-PROBLEM The national tax system is inequitable and unjust

Regressive tax system Low social returns in The tax structure Inadequacy of the federative There is no tax citizenship
and poorly distributed relation to the tax burden discourages productive agreement, in relation to tax
burden activities and employment competences, responsibilities and
PROBLEMS
generation territoriality
Tax burden by level of Public investment in Election of three main The municipal per capita budget of
minimum wage health, education, public problems of the tax system the poorest 20% (1,067
safety, housing and [% of votes] municipalities) and the richest 20%
sanitation [% GDP] (1,067 municipalities)
INDICATORS
People earning up to two From a tax burden of Large number of taxes In the 20% poorest municipalities The Union collects IPI,
minimum wages pay 34.9%, only 10.4% return (76%), cumulative taxes live 27% of Brazilians, and their per COFINS, CIDE and PIS on
48.8% of their income in to society in the form of (57%) and payroll taxation capita budgets are no more than different collection bases,
taxes (2004) investments in education, (44%) (2003) R$ 1,032.00 (2009) which are not harmonized.
DATA
health, public safety, There are 27 laws for the
housing and sanitation ICM and 5,564 laws for the
People earning over 30 In the 20% richest municipalities
(2008) ISS
minimum wages pay live 17% of Brazilians, and their per
26.3% of their income in capita budgets exceed R$ 2,000.00
taxes (2004) (2009)
Inequity Indicators of the National Tax System

15
t Regressive tax system and badly-distributed burden (Problem 1)

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Chart 1 - Tax Burden on the Total Income of Families: 2004

As a % of Monthly Family Income
Source: ZOCKUN (2007). Calculations based on POF 2002/2003.
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Simplificando o Brasil: Propostas de Reforma na Relação Econômica do
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Figure 2 - Direct and Indirect Tax Burden on the Household Income Total: 2004
As a % of Monthly Family Income
Source: Zockun (2007). Calculations based on POF 2002/2003.
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Chart 3 - Distribution of Tax Burden by Taxation Bases: 2008

As % of Total
Primary Source: System of National Accounts 2004-2008 (IBGE).

In-house creation.
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Chart 4 - Distribution of Tax Burden by Main Taxes: 2008

As % of Total
Primary Source: System of National Accounts 2004-2008 (IBGE).

In-house creation.
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t The tax struture discourages productive activities and employment generation

(Problem 3)
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Source: National Confederation of the Industry - CNI (2005).
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abertura de empresas no Brasil NJNFP

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t Inadequacy of the federative agreement, in relation to tax powers, responsibility

and terriroriality (Problem 4)
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principles is still in its infancy.
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SFDFJWFEVQUP3JOper capitaJOUFSHPWFSONFOUBMUSBOTGFST"NPOHUIFSJDIFTU UIFUSBOTGFSTXFSFPWFS3

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sparsely populated.
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PGUIFDPVOUSZTIJHIFTUJO UPUBMMFEBQQSPYJNBUFMZ3 per capita4JHOJĕDBOUSPZBMUZ 3
BOE*$.4 3
USBOTGFST GSPNPJM
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'1.

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BDUJWJUJFTPGUIFTUBUFUBLFQMBDF XPVMESFDFJWFMFTTUIBOBTNBMMDJUZDPOUBJOJOHBMBSHFJOEVTUSZ $IBSU

Figure 6 - Ratio of per capita ICMS transfers received by selected municipalities in each state: 2009
In-house creation. Primary Source: STN (2007). There is no information for the DF.
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more equitable distribution.
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FEVDBUJPO"NPOHUIFSJDIFTU UIFTFBNPVOUTFYDFFEFE3BOE3 per capitaćBUTBNFZFBS UIFBWFSBHFper
capitaJOWFTUNFOUCZUIF4PVUIFBTUFSOTUBUFTTVSQBTTFEBOEUJNFTUIFJOWFTUNFOUCZ/PSUIFBTUFSOTUBUFTJOIFBMUI
and education.
t There is no tax citizenship (Problem 5)

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system.
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Table of Indicators
INEQUITY INDICATORS OF THE NATIONAL TAX SYSTEM
MACRO-PROBLEM The national tax system is inequitable and unjust

Regressive tax system Low social returns in The tax structure Inadequacy of the federative There is no tax citizenship
and poorly distributed relation to the tax burden discourages productive agreement, in relation to tax
burden activities and employment competences, responsibilities and
PROBLEMS
generation territoriality
Tax burden by level of Public investment in Election of three main The municipal per capita budget of
minimum wage health, education, public problems of the tax system the poorest 20% (1,067
safety, housing and [% of votes] municipalities) and the richest 20%
sanitation [% GDP] (1,067 municipalities)
INDICATORS
People earning up to two From a tax burden of Large number of taxes In the 20% poorest municipalities The Union collects IPI,
minimum wages pay 34.9%, only 10.4% return (76%), cumulative taxes live 27% of Brazilians, and their per COFINS, CIDE and PIS on
48.8% of their income in to society in the form of (57%) and payroll taxation capita budgets are no more than different collection bases,
taxes (2004) investments in education, (44%) (2003) R$ 1,032.00 (2009) which are not harmonized.
DATA
health, public safety, There are 27 laws for the
housing and sanitation ICM and 5,564 laws for the
People earning over 30 In the 20% richest municipalities
(2008) ISS
minimum wages pay live 17% of Brazilians, and their per
26.3% of their income in capita budgets exceed R$ 2,000.00
taxes (2004) (2009)

31
Problem 1 - Regressive Tax System And Badly-Distributed Burdden

Problem 2 - Low social returns in relation to the low tax burden


Problem 3 - The Tax Structure Discourages Productive Activities And Employment Generation

35
Problem 4 - Inadequacy Of The Federative Agreement, In Relation To Tax Powers, Responsibility And Terriroriality
36
Problem 5 - There Is No Citizenship Tax

Annexes
tttttttttttttttttt
Annex I - Total Tax Revenue (A); Income Transfers
to Families, Production Subsidies and Transfers
to Private Non-profit Institutions (B); and Net Tax
Revenue (C): 2002 to 2008
I.a - In current millions of R$
I.b - In terms of % of the GDP
Annex II - Summary of the National Tax System

Structure
Annex III - Glossary of Indicators 2010
Annex IV - List of Institutions that Participate in the

Observation Centre’s Observation Network
Annex I - Total Tax Revenue (A); Income Transfers to Families, Production Subsidies and Transfers to Private Non-profit Institutions (B); and Net Tax Revenue (C): 2002 to 2008
40
I.a - In current millions of R$


Annex I - Total Tax Revenue (A); Income Transfers to Families, Production Subsidies and Transfers to Private Non-profit Institutions (B); and Net Tax Revenue (C): 2002 to 2008
42
I.b - In terms of % of the GDP


Annex II - Summary of the National Tax System Structure


Annex III - Glossary of Indicators 2010





Annex IV - List of Institutions that Participate in the Observation Network of the Equity Observatory
1. NATIONAL AGENCY OF PETROLEUM, NATURAL GAS AND BIOFUELS - ANP CENTRAL UNICA DOS TRABALHADORES - CUT
2. AGENDE CENTRO DE AÇÃO CULTURAL - CENTRAC
AKER SOLUTIONS DO BRASIL CENTER FOR THE PROTECTION OF CHILDREN AND ADOLESCENTS CE - CEDECA
ALSTOM BRASIL ENERGIA E TRANSPORTE LTDA CENTER FOR THE STUDY OF SOCIAL AND TERRITORIAL INEQUALITIES / SP - CEDEST
AMIGOS DA TERRA CENTRE FOR STUDIES AND LABOR RELATIONS / SP-INEQUALITY - CEERT
AMIR KHAIR CONSULTORIA CENTRE OF EPC EXCELLENCE
7. LEGISLATIVE ASSEMBLY OF THE STATE OF Ceará - ALEC CENTRO EDUCACIONAL ANÍSIO TEIXEIRA - CEAT
BRAZILIAN ASSOCIATION OF INFRASTRUCTURE AND BASIC INDUSTRIES - ABDIB FEDERAL CENTRE FOR TECHNOLOGICAL EDUCATION OF ES - CEFET / ES
9. BRAZILIAN ASSOCIATION OF SECRETARIES OF FINANCE OF CAPITALS - ABRASF FEDERAL CENTER FOR TECONOLOGICAL EDUCATION - CEFET CAMPOS / RJ
10. BRAZILIAN ASSOCIATION OF ENTREPRENEURS FOR CITIZENSHIP - CIVES NORTHEASTERN CENTER OF FOLK MEDICINE
11. BRAZILIAN ASSOCIATION OF METALLURGY AND MINING SUPPLIES - ABM CENTRO PAULA SOUZA
12. BRAZILIAN ASSOCIATION OF EDUCATIONAL TECHNOLOGY CENTERS FOR ALTERNATION FAMILY TRAINING - CEFFAs
BRAZILIAN INTERDISCIPLINARY ASSOCIATION FOR AIDS - ABIA CIA TÉCNICA DE ENGENHARIA ELÉTRICA - ALUSA
ASSOCIATION OF SCHOOLS OF HIGHER EDUCATION TEACHING PROFESSIONALS - ANFOPE ECONOMIC COMMISSION FOR LATIN AMERICA AND THE CARIBBEAN - ECLAC
NATIONAL ASSOCIATION FOR TEACHER EDUCATION - AESUFOPE NATIONAL COMMISSION ON SUSTAINABLE DEVELOPMENT POLICIES - CPDS
NATIONAL ASSOCIATION FOR RESEARCH AND GRADUATE EDUCATION - ANPED NATIONAL COMMISSION FOR SUSTAINABLE DEVELOPMENT OF PEOPLES AND TRADITIONAL
17. NATIONAL ASSOCIATION OF INDEPENDENT SOCIAL SECURITY AUDITORS - ANFIP COMMUNITIES

ASSOCIAÇÃO NACIONAL DOS COLETIVOS DE EMPRESÁRIOS E EMPREENDEDORES AFRO-BRASI- COMPANHIA DE DESENVOLVIMENTO DOS VALES DO SÃO FRANCISCO E DO PARNAÍBA - CODE-
LEIROS - ANCEABRA VASF
19. NATIONAL ASSOCIATION OF FEDERAL OFFICERS OF INSTITUTIONS OF HIGHER EDUCATION - COMPANHIA DE ENTREPOSTOS E ARMAZÉNS GERAIS DE SÃO PAULO - CEAGESP
ANDIFES COMPANHIA DO METROPOLITANO
20. ASSOCIAÇÃO NACIONAL DOS MEMBROS DO MINISTÉRIO PÚBLICO - CONAMP COMPANHIA DOCAS DO ESTADO DE SÃO PAULO - SP - CODESP
21. ASSOCIATION OF EMPLOYEES OF THE NATIONAL SECURITY AND SAFETY - ANASPS COMPANHIA HIDRO ELÉTRICA DO SÃO FRANCISCO - CHESF
22. ASSOCIATION FOR DEVELOPMENT OF WOMEN COMPANHIA SIDERÚRGICA NACIONAL - CSN
TOCANTINS ASSOCIATION OF NON GOVERNMENTAL ORGANIZATIONS - ATONG 70. CONECTA CONSULTORIA
AVANTE - EDUCAÇÃO E MOBILIZAÇÃO SOCIAL 71. CONFAB INDUSTRIAL S.A.
AVICULTURA E AGROPECUÁRIA - AVIPAL S.A. 72. NATIONAL CONFEDERATION OF WORKERS IN TOURISM AND HOSPITALITY - CONTRATUH
BANCO DE DESENVOLVIMENTO DE MINAS GERAIS S.A. - BDMG National Confederation of the Industry - CNI
27. BANCO DO BRASIL NATIONAL CONFEDERATION OF GENERAL INSURANCE, SOCIAL SECURITY AND PRIVATE AND
BANCO DO NORDESTE - BNB LIFE INSURANCE, SUPPLEMENTARY HEALTH AND CAPITALIZATION - CNSEG
29. NATIONAL BANK FOR ECONOMIC AND SOCIAL DEVELOPMENT - BNDES NATIONAL CONFEDERATION OF WORKERS IN EDUCATION - CNTE
BARDELLA S.A. NATIONAL CONFEDERATION OF METALLURGICAL WORKERS - CNTM
BRASTUBO CONSTRUÇÕES METÁLICAS S.A. 77. CONFEDERAÇÃO NACIONAL DOS TRABALHADORES NA AGRICULTURA - CONTAG
CAIXA DE ASSISTÊNCIA DOS FUNCIONÁRIOS DO BB - CASSI CITY COUNCILS - ConCidades
CAIXA DE PREVIDÊNCIA DOS FUNCIONÁRIOS DO BANCO DO BRASIL - PREVI 79. Council for Economic and Social Development of Pernambuco - CDES - PE
CAIXA ECONÔMICA FEDERAL - CAIXA STATE COUNCIL ON EDUCATION - RS
BRAZILIAN CHAMBER OF THE CONSTRUCTION INDUSTRY - CBIC CONSELHO MUNICIPAL DE EDUCAÇÃO DE OURINHOS/SP
HOUSE OF REPRESENTATIVES CONSELHO MUNICIPAL DE EDUCAÇÃO DE PORTO ALEGRE /RS
CAMARGO CORREA NATIONAL COUNCIL OF YOUTH - CONJUVE
NATIONAL RIGHT TO EDUCATION CAMPAIGN NATIONAL COUNCIL OF SOCIAL SECURITY - CNPS
CAMPAIGN FOR THE RIGHT TO EDUCATION NATIONAL COUNCIL OF AQUACULTURE AND FISHERIES - CONAPE
CARIOCA CHRISTIANE-NIELSEN ENGENHARIA S.A NATIONAL COUNCIL OF SOCIAL ASSISTANCE - CNAS
CÁRITAS BRASILEIRA NATIONAL COUNCIL OF SCIENCE AND TECHNOLOGY - CAT
CIVIL HOUSE - PR NATIONAL COUNCIL FOR SCIENTIFIC AND TECHNOLOGICAL DEVELOPMENT - CNPq
CEARAH PERIFERIA - CE NATIONAL COUNCIL FOR SUSTAINABLE RURAL DEVELOPMENT - CONDRAF
BRAZILIAN BUSINESS COUNCIL FOR SUSTAINABLE DEVELOPMENT - CEBDS NATIONAL COUNCIL OF EDUCATION - CNE

90.
CENTRAIS ELÉTRICAS BRASILEIRAS S.A. - ELETROBRÁS 91. NATIONAL COUNCIL OF CULTURAL POLICY
CENTRAL DE COOPERATIVAS E EMPREENDIMENTOS SOLIDÁRIOS - UNISOL BRASIL 92. NATIONAL COUNCIL OF CULTURAL POLICY - CNPC
51
GENERAL WORKERS’ CENTRAL IN BRAZIL - CGTB NATIONAL COUNCIL FOR THE PROMOTION OF RACIAL EQUALITY - CNPIR
NATIONAL WATER RESOURCES COUNCIL - CNRH FOLHA DE SÃO PAULO
52
NATIONAL HEALTH COUNCIL - CNS FORÇA SINDICAL DA BAHIA
NATIONAL COUNCIL OF STATE SECRETARIES OF EDUCATION - CONSED FORÇA SINDICAL DE SÃO PAULO
97. NATIONAL COUNCIL FOR FOOD SECURITY AND NUTRITION - CONSEA FORT KNOX
NATIONAL COUNCIL ON TOURISM - CNT AMAZONIAN FORUM FOR EARLY CHILDHOOD EDUCATION
99. NATIONAL COUNCIL ON THE ENVIRONMENT - CONAMA CEARA TRANSPARENCY FORUM
100. NATIONAL COUNCIL FOR THE RIGHTS OF CHILDREN AND ADOLSECENTS - CONANDA FÓRUM MINEIRO PARA REFORMA POLÍTICA
101. NATIONAL COUNCIL OF WOMEN’S RIGHTS - CNDM NATIONAL FORUM FOR PEOPLE’S PARTICIPATION
102. NATIONAL COUNCIL FOR HUMAN RIGHTS - CNDPH PAULISTA FORUM FOR EARLY CHILDHOOD EDUCATION
NATIONAL COUNCIL FOR THE RIGHTS OF PERSONS WITH DISABILITIES - CONADE FRANCO CELANO COMUNICAÇÃO
NATIONAL COUNCIL FOR THE RIGHTS OF THE ELDERLY - CNDI National Mayors’ FRONT - FNP
National Rubber Tappers Council - CNS FUNDAÇÃO CASA DE RUI BARBOSA
CONSTRUTORA ANDRADE GUTIERREZ SA FOUNDATION FOR RESEARCH SUPPORT OF MARANHÃO - FAPEMA
107. CONSTRUTORA NORBERTO ODEBRECHT S.A. FUNDAÇÃO DE APOIO À PESQUISA DE SP - FAPESP
GENERAL CONTROLLER’S OFFICE - CGU FUNDAÇÃO GAIA
109. COOPERATIVA DE AGENTES AMBIENTAIS DE MARECHAL RONDOM - COOPERAGIR FUNDAÇÃO GETÚLIO VARGAS - FGV
110. COORDENAÇÃO DE APERFEIÇOAMENTO DE PESSOAL DE NÍVEL SUPERIOR - CAPES FUNDAÇÃO GRUPO ESQUEL BRASIL

111. CORREIO BRAZILIENSE Interuniversity FOUNDATION FOR STUDIES AND RESEARCH ON LABOR - UNITRABALHO
112. CIA DE TRANSMISSÃO DE ENERGIA ELÉTRICA PAULISTA - CTEEP NATIONAL QUALITY FOUNDATION
CUNHÃ COLETIVO FEMINISTA FUNDAÇÃO PERSEU ABRAMO
DEDINI S.A. INDÚSTRIAS DE BASE FUNDAÇÃO PREFEITURA FARIA LIMA
DEPARTAMENTO INTERSINDICAL DE ESTATÍSTICA E ESTUDOS SÓCIO-ECONÔMICOS - DIEESE FUNDAÇÃO SEADE - SISTEMA ESTADUAL DE ANÁLISE DE DADOS
REGIONAL BOARD OF EDUCATION-BA BARRIERS FUNDAÇÃO VICTOR CIVITA
117. PMDB STATE DIRECTORY OF MINAS GERAIS UNITED NATIONS CHILDREN’S FUND - UNICEF
DUDALINA S.A. FURNAS CENTRAIS ELÉTRICAS S.A.
119. EDITORA ABRIL STATE GOVERNMENT OF BAHIA
120. EDUCAÇÃO E PROFISSIONALIZAÇÃO PARA A IGUALDADE RACIAL E DE GÊNERO - CEAFRO 170. GRUPO GERDAU
121. ELETRONORTE 171. GRUPO MAUBISA
122. EMPRESA BRASILEIRA DE COMUNICAÇÃO 172. GRUPO TREZE & PAULISTA
EMPRESA BRASILEIRA DE PESQUISA AGROPECUÁRIA - EMBRAPA HYDRO POWER GENERATION LTDA
EMPRESA GRANÓLEO S.A. - ÓLEOS VEGETAIS BRAZILIAN INSTITUTE OF ECONOMICS - IBRE / FGV
EMPRESAS TREVISAN ICATU HARTFORD
ENGEVIX ENGENHARIA LTDA IDOM CONSULTORIA LTDA
127. ERM BRASIL LTDA 177. FEDERAL INSTITUTE OF SCIENCE AND TECHNOLOGY EDUCATION IN BRAZIL - IFB
SCHOOL OF FINANCIAL ADMINISTRATION - ESAF SUSTAINABILITY INDICATORS / PR - ORBIS
129. ESCOLA DE GENTE-COMUNICAÇÃO EM INCLUSÃO 179. INFORMATION, STATISTICS, STUDIES AND RESEARCH - IIEP
NATIONAL SCHOOL OF PUBLIC ADMINISTRATION - ENAP INST. NACIONAL DE COLONIZAÇÃO E REFORMA AGRÁRIA - INCRA
ESCOLA POLITÉCNICA DE SAÚDE JOAQUIM VENÂNCIO - FIOCRUZ INSTITUTO ÁGORA
FAK - FACULDADE CYRIOS INSTITUTO AYRTON SENNA
FEDERAÇÃO BRASILEIRA DE ASSOCIAÇÕES DE FISCAIS DE TRIBUTOS ESTADUAIS - FEBRAFITE BRAZILIAN INSTITUTE OF MUNICIPAL MANAGEMENT - IBAM
BRAZILIAN BANK FEDERATION - FEBRABAN BRAZILIAN INSTITUTE OF GEOGRAPHY AND STATISTICS - IBGE
FEDERATION OF INDUSTRIES IN THE STATE OF MINAS GERAIS - FIEMG BRAZILIAN INSTITUTE OF STEEL WORKS - IBS
FEDERAÇÃO DAS INDÚSTRIAS DO ESTADO DE SÃO PAULO - FIESP INSTITUTO CULTIVA
FEDERAÇÃO DAS INDÚSTRIAS DO ESTADO DO PARANÁ - FIEPR INSTITUTE OF STUDIES FOR INDUSTRIAL DEVELOPMENT - IEDI
FEDERAÇÃO DAS INDÚSTRIAS DO RIO GRANDE DO SUL - FIERGS INSTITUTE FOR SOCIOECONOMIC STUDIES - INESC
FEDERAÇÃO DOS TRAB. NAS IND. QUÍM. E FARM. DO ESTADO DE SÃO PAULO - FEQUIMFAR INSTITUTE OF APPLIED ECONOMIC RESEARCH, 2008.
FEDERATION OF AGRICULTURE WORKERS IN THE STATE OF GOIÁS 190. INSTITUTO DOM HELDER CÂMARA
FEDERATION OF AGRICULTURE WORKERS IN THE STATE OF sc - FETAESC 191. INSTITUTO ETHOS OF BUSINESSES AND SOCIAL RESPONSIBILITY
NATIONAL FEDERATION OF PRIVATE INSURANCE AND CAPITAL COMPANIES - FENASEG 192. FEDERAL INSTITUTE OF EDUCATION, SCIENCE AND TECHNOLOGY OF BRASILIA
FINANCIADORA DE ESTUDOS E PROJETOS - FINEP INSTITUTE GERMANO RIGOTTO
LATIN AMERICAN INSTITUTE FOR SOCIAL DEVELOPMENT - ILDES PARCERIA SOCIAL
NATIONAL INSTITUTE FOR EDUCATIONAL RESEARCH ANISIO TEIXEIRA - INEP WORKERS’ PARTY - PT
INSTITUTE OF TELECOMMUNICATIONS OBSERVATORY FOR SOCIAL AND DIGITAL INCLUSION - PASTORAL DA CRIANÇA/PR
IOST PETRÓLEO BRASILEIRO SA - PETROBRAS
197. INSTITUTO OSERVATÓRIO SOCIAL PONTIFÍCIA UNIVERSIDADE CATÓLICA DE SÃO PAULO - PUC/SP
INSTITUTO PAULO FREIRE/SP CITY HALL OF EMBU DAS ARTES SP
199. INSTITUTO POLIS CITY HALL OF GUARULHOS SP
200. INSTITUTO SAÚDE/SES CITY HALL OF JUAZEIRO DO NORTE - BA
201. INSTITUTO SERZEDELLO CORRÊA JUIZ DE FORA CITY HALL - MG
202. INSTITUTO SINDICAL INTERAMERICANO PELA IGUALDADE RACIAL/SP - INSPIR MARECHAL CÂNDIDO RONDON CITY HALL/PR
INSTITUTO UNIVERSITÁRIO DE PESQUISAS DO RIO DE JANEIRO - IUPERJ CITY HALL OF MARINGÁ / PR
INTEGRAÇÃO ECOLOGIA Narandiba CITY HALL/ SP
ISER ASSESSORIA CITY HALL OF SALVADOR / BA
J MACEDO S.A. SÃO JOSE DOS CAMPOS CITY HALL, SP
207. LABORATORY OF ANALYSIS OF ECONOMIC, SOCIAL AND RACIAL RELATIONS STATISTICS / UFRJ RIO DE JANEIRO CITY HALL/ RJ
LEITE, TOSTO E BARROS ADVOGADOS ASSOCIADOS ATTORNEY GENERAL’S OFFICE - PGR
209. PDT LEADERSHIP AT THE HOUSE OF REPRESENTATIVES PROJETO CATENDE HARMONIA
210. MEC / DEPARTMENT OF EDUCATION AND TECHNOLOGY - SETEC REVISTA ADIANT

211. MINISTRY OF SCIENCE AND TECHNOLOGY - MCT REVISTA EDUCAÇÃO
212. MINISTRY OF CULTURE REVISTA EPOCA
MINISTRY OF EDUCATION - MEC REVISTA NOVA ESCOLA
MINISTRY OF FINANCE - MF REVISTA PÁGINA22
MINISTRY OF SOCIAL SECURITY - MPS REVISTA VEJA
MINISTRY OF HEALTH - MS RIOVOLUNTÁRIO
217. MINISTRY OF CITIES - MCIDADES CIA DE SANEAMENTO BÁSICO DO ESTADO DE SÃO PAULO - SABESP
MINISTRY OF AGRARIAN DEVELOPMENT - MDA SCHAHIN ENGENHARIA LTDA
219. MINISTRY OF DEVELOPMENT, INDUSTRY AND FOREIGN TRADE - MDIC REVENUE SECRETARIAT OF BRAZIL
220. MINISTRY OF SOCIAL DEVELOPMENT - MDS 270. SECRETARIAT OF SOCIAL AND HUMAN RIGHTS / Sudim
221. MINISTRY OF SPORT - ME 271. SECRETARIAT OF STRATEGIC ISSUES OF THE PRESIDENCY OF THE REPUBLIC - SAE / PR
222. MINISTRY OF THE ENVIRONMENT - MMA 272. SECRETARIAT OF LABOR AND SOCIAL DEVELOPMENT - SEDEST / DF
MINISTRY OF PLANNING, BUDGET AND MANAGEMENT - MPOG SECRETARIAT OF HUMAN RIGHTS - SEDH
MINISTRY OF LABOR AND EMPLOYMENT - MTE STATE SECRETARIAT FOR EDUCATION OF RONDONIA - SEDUC
MINISTRY OF TOURISM - MTUR STATE SECRETARIAT OF EDUCATION OF SAO PAULO
PUBLIC PROSECUTION SERVICE (PUBLIC MINISTRY) STATE SECRETARIAT OF FINANCE OF BAHIA
227. MOVIMENTO DE EDUCAÇÃO PROMOCIONAL DO ES - MEPES 277. STATE SECRETARIAT OF SOCIAL ACTION OF DF - SEAS
MOVEMENT OF COMMUNITY ORGANIZATION / BA - MOC STATE SECRETARIAT OF DISTANCE EDUCATION OF AMAPÁ
229. MOVEMENT OF LANDLESS WORKERS - MST 279. STATE SECRETARIAT OF EDUCATION PERNAMBUCO
UNIFIED BLACK MOVEMENT OF DF STATE SECRETARIAT OF EDUCATION OF SAO PAULO
MOVIMENTO REFORMA POLÍTICA PARTICIPAÇÃO POPULAR STATE SECRETARIAT FOR LABOUR, EMPLOYMENT AND CITIZENSHIP
MUSEU PARAENSE EMILIO GOELDI/PA SECRETARIAT OF POLICIES FOR THE PROMOTION OF RACIAL EQUALITY - SEPPIR / PR
NEOENERGIA S.A SECRETARIAT OF WOMEN’S POLICIES - SPM / PR
NESTLÉ BRASIL LTDA SECRETARIAT OF INSTITUTIONAL RELATIONS - SRI / PR
NOVA CENTRAL SINDICAL DE TRABALHADORES - NCST GENERAL SECRETARIAT- SG / PR
NÚCLEO ESTUDOS DO NEGRO/SC - NEN FEDERAL SENATE
O ESTADO DE SÃO PAULO BRAZILIAN SERVICE FOR PROVIDING SUPPORT TO MICRO AND SMALL ENTERPRISES - SE-
O GLOBO BRAE
ONDA SOLIDÁRIA SERVIÇO NACIONAL DE APRENDIZAGEM COMERCIAL - SENAC

ORGANIZATION OF BRAZILIAN COOPERATIVES - OCB SERVIÇO NACIONAL DE APRENDIZAGEM INDUSTRIAL - SENAI
UNITED NATIONS EDUCATIONAL, SCIENTIFIC AND CULTURAL ORGANIZATION - UNESCO 290. SERVIÇO NACIONAL DE APRENDIZAGEM COMERCIAL - SENAC
INTERNATIONAL LABOUR ORGANIZATION - ILO 291. SERVIÇO SOCIAL DE TRANSPORTE - SEST
53
292. SERVIÇO SOCIAL DO COMÉRCIO - SESC FEDERAL UNIVERSITY OF MINAS GERAIS - UFMG
54
SETAL ENGENHARIA CONSTRUÇÕES E PERFURAÇÕES S.A Federal University of Pernambuco - UFPE
SIEMENS DO BRASIL FEDERAL UNIVERSITY OF SAN CARLOS / SP - UFSCAR
UNION OF MICRO AND SMALL INDUSTRIES OF THE STATE OF SÃO PAULO - SIMP Federal University of Sergipe
UNION OF RETIREES OF BRAZIL FEDERAL UNIVERSITY OF CEARA - UFPA
297. TRADERS’ UNION OF SAO PAULO FEDERAL UNIVERSITY OF PARA - UFPA
METALLURGICAL TRADE UNIONS IN THE OSASCO REGION FEDERAL UNIVERSITY OF PARANA - UFPA
299. UNION OF SUGAR AND ALCOHOL PRODUCERS OF BAHIA FEDERAL UNIVERSITY OF RIO DE JANEIRO - UFRJ
TEACHERS UNION - REGIONAL UBERLÂNDIA FEDERAL UNIVERSITY OF RIO GRANDE DO NORTE
SINDICATO DOS PROFESSORES DE ENSINO OFICIAL DE SP - APEOESP FEDERAL Fluminense UNIVERSITY - UFF
SINDICATO DOS PROFESSORES E AUXILIARES DE ADMINISTRAÇÃO ESCOLAR DE TUBARÃO - VALOR ECONÔMICO
SINPAAET
UNION OF TEACHERS IN PRIVATE EDUCATION OF DF - SINPROEP-DF
UNION OF PUBLIC EDUCATION SERVANTS IN AMAPÁ
EDUCATION WORKERS UNION OF BAHIA
EDUCATION WORKERS UNION OF MATO GROSSO
SINGLE UNION OF EDICATION WORKERS OF MINAS GERAIS

SINDIRECEITA
SISTEMA FECOMÉRCIO
BRAZILIAN CHEMISTRY SOCIETY - SBQ
INTERNATIONAL SOCIETY FOR EQUITY IN HEALTH - ISEQH / RS
SOWETO ORGANIZAÇÃO NEGRA
SUPERINTENDENCY OF PROFESSIONAL EDUCATION - SUPROF
SUZANO HOLDING S/A
TELECOMUNICAÇÕES BRASILEIRAS S. A. - TELEBRÁS
TRANSPARÊNCIA MUNICIPAL
FEDERAL AUDIT COURT - TCU
TRIUNFO PARTICIPAÇÕES E INVESTIMENTOS S.A
UNION OF BRAZILIAN BLIND PEOPLE - UBC
UNAFISCO SINDICAL
UNIÃO BRASILEIRA DE ESTUDANTES SECUNDARISTAS DE SP - UBES/SP
UNIÃO E SOLIDARIEDADE DAS COOPERATIVAS E EMPREENDIMENTOS DE ECONOMIA SOCIAL
(UNISOL)
GENERAL WORKERS UNION - UGT
NATIONAL UNION OF MUNICIPAL EDUCATION MANAGERS - UNDIME
UNIESCP
UNIREDE - UNIV.VIRTUAL PÚBLICA DO BRASIL
UNIVERSIDADE ANHEMBI MORUMBI
UNIVERSIDADE CANDIDO MENDES
UNIVERSITY OF BRASILIA - UNB
UNIVERSITY OF SAO PAULO - USP
UNIVERSITY OF THE STATE OF BAHIA - UNEB
UNIVERSITY OF THE STATE OF MINAS GERAIS - UEMG
STATE UNIVERSITY OF Campinas - UNICAMP
UNIVERSIDADE ESTADUAL DE LONDRINA
UNIVERSITY OF THE STATE OF RIO DE JANEIRO - UERJ
FEDERAL UNIVERSITY OF BAHIA - UFBA

UNIVERSIDADE FEDERAL DA INTEGRAÇÃO LUSO-AFRO-BRASILEIRA - UNILAB
FEDERAL UNIVERSITY OF Goiás - UFG
FEDERAL UNIVERSITY OF JUIZ DE FORA
Economic and Social Secretariat for
Development Council - CDES Strategic Affairs
Indicadores de Iniquidad del
Sistema Nacional de Impuestos
Informe de Observación nº 2
tttttttttttttttttt
Consejo de Desarrollo Económico
y Social - CDES
2ª Edición
Presidencia de la República
Vicepresidencia de la República
Secretaría de Asuntos Estratégicos
Secretaría del Consejo de Desarrollo Económico y Social
Presidencia de la República
Secretaría de Asuntos Estratégicos - SAE
Consejo de Desarrollo Económico y Social - CDES
Secretaría del Consejo de Desarrollo Económico y Social
Observatorio de la Equidad
Indicadores de Iniquidad del

2ª EDICIÓN
Brasília, julio de 2011

Secretaria del Consejo de Desarrollo Económico y Social
Subsecretaria del Consejo de Desarrollo Económico y Social

Ângela Cotta Ferreira Gomes
COMITÉ TÉCNICO DEL OBSERVATORIO DE LA EQUIDAD

Ana Lúcia Sabóia
Directora de Indicadores Sociales del Instituto Brasileño de Geografía y Estadística - IBGE
Jorge Abrahão de Castro

Director de Políticas Sociales del Instituto de Investigación Económica Aplicada - IPEA
Clemente Ganz Lúcio

Director del Departamento Intersindical de Estadística y Estudios Socioeconómicos - DIEESE

Secretaria del Consejo de Desarrollo Económico y Social - SEDES
CUERPO TÉCNICO DEL OBSERVATORIO DE LA EQUIDAD

Álvaro Luchiezi Júnior - UNAFISCO Maria França e Leite Velloso - SEDES/PR
Ana Lúcia de Lima Starling - SEDES/PR Miguel Ragone de Mattos - Ministerio de Hacienda
André Arthur Cavalcanti - IBGE Roberto Name Ribeiro - Dirección Nacional de Ingresos de Brasil
Cláudio Hamilton Matos dos Santos - IPEA Rosane de Almeida Maia - DIEESE
José Aparecido Ribeiro - IPEA
COLABORADORES
Amir Khair - Consultor Independiente Maria Amélia Enriquez - Ministerio de Minas y Energía
André Silva Spíndola - SEBRAE Nacional Rodrigo Serra - ANP
André Paiva - Ministerio de Hacienda Rogério Nagamine Costanzi - Ministerio de Previsión Social
Cleudemir Frigo - ESAF Sergio Gobetti - IPEA
Helena Maria Pojo do Rego - SEBRAE Nacional Vinicius Lara de Oliveira - SRF
CONSULTORÍA Y REDACCIÓN FINAL

Erika Amorim Araújo
Anexo I - Ala “A”, sala: 202 - (61) 3411.2199 / 3393 - Brasília - DF - CEP: 70.150-900
cdes@planalto.gov.br - www.cdes.gov.br
Disponible en: CD-ROM
También disponible en: <http//www.cdes.gov.br>
Tirada: 1.000 ejemplares
Impreso en Brasil
Catalogación en la fuente, Biblioteca Presidencial
I398
Indicadores de equidad del Sistema Nacional de Impuestos: informe de observación nº 2. Brasília: Presidencia de la
República, Consejo de Desarrollo Económico y Social - CDES, 2 ª edición, 2011.
53 p.
1. Sistema Nacional de Impuestos - indicadores. I. Presidencia de la República, Consejo de Desarrollo Económico y
Social. CDD - 343.04
Summary
Presentación
Composición del CDES (2009/2011) 07
Dictamen de Observación nº 2 09
Indicadores de Iniquidad del Sistema Nacional de Impuestos 11
Introducción 13
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17
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22
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(Problema 3)
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ZUFSSJUPSJBMJEBEFT 1SPCMFNB
27
t/PIBZDVJEBEBOÓBUSJCVUBSJB 1SPCMFNB
30
Cuadro de Indicadores 33
Anexos
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Anexo III - Glosario de Indicadores 2010
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Equidad
Consejo de Desarrollo Económico y Social
Presentación
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Composición del CDES (2009/2011)

1SFTJEFODJBEFMB3FQÞCMJDB
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Consejeros - Sociedad Civil

Abilio Diniz1SFTJEFOUFEFM$POTFKPEF"ENJOJTUSBDJØOEFM(SVQP1ÍPEF"ÎÞDBS
Adilson Primo1SFTJEFOUFEF4JFNFOTFO#SBTJMZFS7JDFQSFTJEFOUFEFMB"TPDJBDJØO#SBTJMF×BEF*OGSBFTUSVDUVSBF*OEVTUSJBT#ÈTJDBT
"#*%*#
Alberto Broch1SFTJEFOUFEFMB$POGFEFSBDJØO/BDJPOBMEF5SBCBKBEPSFTFOMB"HSJDVMUVSB $0/5"(
Amarilio Macêdo1SFTJEFOUFEFMBT&NQSFTBT+.BDÐEP
Antoninho Trevisan1SFTJEFOUFEFMBT&NQSFTBT5SFWJTBO
Antonio Carlos Valente1SFTJEFOUF&KFDVUJWPEFM(SVQP5FMFGØOJDBFO#SBTJM
Antonio Fernandes dos Santos Neto1SFTJEFOUFEFMB6OJØO(FOFSBMEF5SBCBKBEPSFTEF#SBTJM $(5#
Antonio Gil1SFTJEFOUF&KFDVUJWPEFMB"TPDJBDJØO#SBTJMF×BEF&NQSFTBTEF5FDOPMPHÓBEF*OGPSNBDJØOZ$PNVOJDBDJØO #3"44$0.
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Artur Henrique da Silva Santos1SFTJEFOUFEFMB$FOUSBMÁOJDBEFMPT5SBCBKBEPSFT $65
Augusto Chagas1SFTJEFOUFEFMB6OJØO/BDJPOBMEF&TUVEJBOUFT 6/&
Bruno Ribeiro de Paiva%JSFDUPS&KFDVUJWPEFM*OTUJUVUP%PN)FMEFS$ÉNBSB *%)&$

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"HSJDVMUVSBEF1FSOBNCVDP '&5"1&
Candido Mendes3FDUPSEFMB6OJWFSTJEBE$BOEJEP.FOEFT
Gilberto Carlos Cavalcante Farias1SFTJEFOUFEFM4JOEJDBUPEF1SPEVDUPSFTEF"[ÞDBSZ"MDPIPMEF#BIJB
Carmen Helena Ferreira Foro4FDSFUBSJB/BDJPOBMEF.FEJP"NCJFOUFEFMB$FOUSBMÁOJDBEFMPT5SBCBKBEPSFT $65
Cezar Britto"CPHBEP FY1SFTJEFOUFEFM$PMFHJPEF"CPHBEPTEF#SBTJM 0"#
Claudio Conz1SFTJEFOUFEFMB"TPDJBDJØO/BDJPOBMEF$PNFSDJBOUFTEF.BUFSJBMFTEF$POTUSVDDJØO "/"."$0
Cledorvino Belini1SFTJEFOUFEFMB"TPDJBDJØO/BDJPOBMEF'BCSJDBOUFTEF"VUPNØWJMFT "/'"7&"
Clélio Campolina Diniz3FDUPSEFMB6OJWFSTJEBE'FEFSBMEF.JOBT(FSBJT6'.(

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Daniel Feffer7JDFQSFTJEFOUF$PSQPSBUJWPEF4V[BOP)PMEJOH4"
Danilo Pereira da Silva1SFTJEFOUFEFMB'VFS[B4JOEJDBMEF4ÍP1BVMP
Don Luis Demetrio1SFTJEFOUFEF$ÈSJUBT#SBTJMFJSB
Enilson Simões de Moura (FSNBO
7JDFQSFTJEFOUFEFMB6OJØO(FOFSBMEF5SBCBKBEPSFT 6(5
Fabio Colletti Barbosa1SFTJEFOUFEFMB'FEFSBDJØO#SBTJMF×BEF#BODPT '&#3"#"/

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Fernando Dantas Alves Filho4PDJP1SFTJEFOUFEF1SJDF8BUFSIPVTF$PPQFST
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Ivo Rosset1SFTJEFOUFEFMBT&NQSFTBT3PTTFU$JB-UEBZ7BMJTÒSF*OE$PN-UEB
Jackson Schneider7JDFQSFTJEFOUFEFMB"TPDJBDJØO/BDJPOBMEF'BCSJDBOUFTEF7FIÓDVMPT "/'"7&"
Jacy Afonso de Melo4FDSFUBSJPEF0SHBOJ[BDJØOZ1PMÓUJDB4JOEJDBMEFMB$FOUSBMÁOJDBEF5SBCBKBEPSFT $65
João Batista Inocentini1SFTJEFOUFEFM4JOEJDBUP/BDJPOBMEF+VCJMBEPTEF#SBTJM

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João Elisio Ferraz de Campos1SFTJEFOUFEFMB$POGFEFSBDJØO/BDJPOBMEF&NQSFTBTEF4FHVSPT(FOFSBMFT EF1FOTJPOFTZEF7JEB 4FHVSP

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João Paulo dos Reis Velloso1SFTJEFOUFEFM'PSP/BDJPOBM*OTUJUVUP/BDJPOBMEF&TUVEJPT"WBO[BEPT */"&
Jorge Gerdau1SFTJEFOUFEFM$POTFKPEF"ENJOJTUSBDJØOEFM(SVQP(FSEBV
Jorge Nazareno Rodrigues1SFTJEFOUFEFM4JOEJDBUPEFNFUBMÞSHJDPTEF0TBTDPZ3FHJØO
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José Carlos Bumlai(BOBEFSPZ1SPEVDUPS3VSBM
Jose Carlos Cosenza1SFTJEFOUFEFMB"TPDJBDJØO/BDJPOBMEF'JTDBMFT $0/".1
Conrado José Azevedo Santos1SFTJEFOUFEFMB'FEFSBDJØOEF*OEVTUSJBTEF1BSBOÈ'*&1"

Jose Lopez Feijóo7JDFQSFTJEFOUFEFMB$FOUSBMÁOJDBEF5SBCBKBEPSFT $65
José Vicente3FDUPSEFMB6OJWFSTJEBE;VNCJEPT1BMNBSFTZ1SFTJEFOUFEFMB4PDJFEBE"GSPCSBTJMF×BEF%FTBSSPMMP "'30#3"4
Joseph Zunga1SFTJEFOUFEFM*OTUJUVUP0CTFSWBUPSJP4PDJBMEF5FMFDPNVOJDBDJPOFT *045
Joseph Couri1SFTJEFOUFEFMB"TPDJBDJØO/BDJPOBMEF4JOEJDBUPTEFMB.JDSPZ1FRVF×B*OEVTUSJB "44*.1*
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Luiza Helena Trajano Rodrigues1SFTJEFOUBEFMB3FE.BHB[JOF-VJ[B
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Marcelo Odebrecht%JSFDUPS1SFTJEFOUFEF0EFCSFDIU4".BSDFMP
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Maria Elvira Ferreira - 7JDFQSFTJEFOUFEFMB"TPDJBDJØO$PNFSDJBMEF.JOBT(FSBJT

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Maurilio Biagi Filho - 1SFTJEFOUFEFM(SVQP.BVCJTBZ1SFTJEFOUFEFMB+VOUBEJSFDUJWBEFMB6TJOB.PFNB

Moacyr Auersvald - 4FDSFUBSJP(FOFSBMEFMB/VFWB$FOUSBM4JOEJDBUPEF5SBCBKBEPSFT /$45
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Nair Goulart - 1SFTJEFOUFEFMB'VFS[B4JOEJDBMEF#BIJB
Naomar Monteiro de Almeida Filho - %PDUPS 1SPGFTPS5JUVMBSZFY3FDUPSEFMB6OJWFSTJEBE'FEFSBMEF#BIJB 6'#"
Nelson Côrtes da Silveira $POUSPMBEPSZBENJOJTUSBEPSEFMBFNQSFTB%'7BTDPODFMPT-UEB FTQFDJBMJ[BEBFOØQUJDBZNFDÈOJDBEFQSFDJTJØO

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Paulo Godoy - 1SFTJEFOUFEFMB"TPDJBDJØO#SBTJMF×BEF*OGSBFTUSVDUVSBF*OEVTUSJBT#ÈTJDBT "#%*#
Paulo Simão - 1SFTJEFOUFEFMB$ÈNBSB#SBTJMF×BEF*OEVTUSJBEFMB$POTUSVDDJØO $#*$
Paulo Speller - 3FDUPSEFMB6OJWFSTJEBE'FEFSBMEF*OUFHSBDJØO-VTPBGSPCSBTJMF×B 6/*-"#
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Paulo Vellinho - 3FQSFTFOUBOUFEFMB&NQSFTB(SBOØMFP4""DFJUFTWFHFUBMFT

Renato Conill - 1SFTJEFOUFEFM(SVQP4àE.FUBM
Ricardo Patah - 1SFTJEFOUFEFMB6OJØO(FOFSBMEF5SBCBKBEPSFT 6(5
Roberto Franklin de Leão - 1SFTJEFOUFEFMB$POGFEFSBDJØO/BDJPOBMEF5SBCBKBEPSFTEFMB&EVDBDJØO $/5&
Robson Andrade - 1SFTJEFOUFEFMB$POGFEFSBÎÍP/BDJPOBMEFMB*OEVTUSJB$/*

Rodrigo Loures - 1SFTJEFOUFEFMB'FEFSBDJØOEF*OEVTUSJBTEF1BSBOÈ '*&1
Rogelio Golfarb - %JSFDUPSEF"TVOUPT$PSQPSBUJWPTZ$PNVOJDBDJPOFTEF'PSEQBSB4VEBNÏSJDB

Rozani Holler - $PPQFSBUJWJTUBEFMB$PPQFSBUJWBEF"HFOUFTEF.FEJPBNCJFOUF $001&3"(*3
Sergio Haddad - Coordinador General de la Acción Educativa

Sergio Reze - 1SFTJEFOUFEFMB'FEFSBDJØO/BDJPOBMEF%JTUSJCVDJØOEF"VUPNØWJMFT '&/"#3"7&
Sergio Rosa - 1SFTJEFOUFEFMB$PNQB×ÓBEF1FOTJPOFT#SBTJM1SFW

Silvio Meira - 1SPGFTPSEFMB6OJWFSTJEBE'FEFSBMEF1FSOBNCVDP 6'1&
ZGVOEBEPSEFM1VFSUP%JHJUBMEF3FDJGF
Sonia Hess de Souza - Presidente de Dudalina S.A.
Tania Bacelar - 1SPGFTPSBEFMB6OJWFSTJEBE'FEFSBMEF1FSOBNCVDP 6'1&
Vincente Mattos - %JSFDUPSEF3FMBDJPOFT*OTUJUVDJPOBMFTEFM4JOEJDBUPEFMB*OEVTUSJBEFMB$POTUSVDDJØO$JWJMEF#BIJB 4*/%64$0/#"
Viviane Senna - 1SFTJEFOUBEFM*OTUJUVUP"ZSUPO4FOOB

Walter Torre Júnior - 1SFTJEFOUFEF85033&4"
Consejeros - Gobierno
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.JOJTUSPEF%FTBSSPMMP4PDJBMZ$PNCBUFBM)BNCSF
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8 Indicadores de Iniquidad del Sistema Nacional de Impuestos

Dictamen de Observación nº 2
E M$POTFKPEF%FTBSSPMMP&DPOØNJDPZ4PDJBM EFTEF WJFOFEFTUBDBOEPMBOFDFTJEBEEFEFTBSSPMMBSVOBFTUSVDUVSB

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&OFM0CTFSWBUPSJPEFMB&RVJEBE MPTDPOTFKFSPTQSPNPWJFSPOVOJOUFOTPEFCBUF DPOTPMJEBEPFOFMTFHVOEPJOGPSNF

de Observación de los Indicadores de Iniquidad del Sistema Brasileño de Impuestos MP RVF JOEJDB MB QFSNBOFODJB
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teniendo en cuenta:
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t MB JOKVTUJDJB Z MB SFHSFTJWJEBE EFM TJTUFNB ĕTDBM CSBTJMF×P FO FM RVF MPT TFDUPSFT NÈT QPCSFT EF MB TPDJFEBE QBHBO
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FMFKFSDJDJPEFMBDJVEBEBOÓB
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t MBQFSTJTUFODJBEFEJTUPSTJPOFTTJHOJĕDBUJWBTFOMBJODJEFODJBEFMPTJNQVFTUPTEFTPDJFEBEFT BGFDUBOEPOFHBUJWBNFOUF
MBTEFDJTJPOFTEFJOWFSTJØOZHFOFSBDJØOEFFNQMFP
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Los Consejeros y Consejeras recomendamos:
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ĕTDBMZMBFRVJEBEFOMBEJTUSJCVDJØOEFMBDBSHBUSJCVUBSJB FOCBTFBMQSJODJQJPEFDBQBDJEBEEFQBHP
t 1SJPSJEBEBMPTJNQVFTUPTTPCSFMBSFOUBZTPCSFFMQBUSJNPOJPBĕOEFQFSNJUJSEFTHSBWBDJPOFTĕTDBMFTZSFEVDDJPOFT
HSBEVBMFTFOMBDBSHBEFJNQVFTUPTJOEJSFDUPT DPOTJEFSBEPTDPNPHSBOEFTSFTQPOTBCMFTEFMBSFHSFTJWJEBEEFMTJTUFNB
t 3FWJTBS MPT WBMPSFT EFM *NQVFTUP TPCSF MB 3FOUB EF 1FSTPOBT /BUVSBMFT BNQMJBOEP FM OÞNFSP EF UBTBT QBSB FWJUBS
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SFDBVEBDJØOĕTDBMFODVCJFSUPT
t $SFBSJODFOUJWPTQBSBRVFMPTFTUBEPTZNVOJDJQJPTQSJWJMFHJFOMPTJNQVFTUPTTPCSFFMQBUSJNPOJPZMPTJOHSFTPTFOTV
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t "SNPOJ[BS Z TJNQMJĕDBS MB MFHJTMBDJØO EF JNQVFTUPT TPCSF CJFOFT Z TFSWJDJPT GFEFSBMFT FTUBUBMFT Z NVOJDJQBMFT DPO
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t 3FEVDDJØO EF MPT JNQVFTUPT TPCSF OØNJOB B ĕO EF OP DPNQSPNFUFS MPT EFSFDIPT EF MPT USBCBKBEPSFT FO MP RVF
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t %JTNJOVDJØOEFJNQVFTUPTTPCSFQSPEVDUPTCÈTJDPT NFEJDBNFOUPTEFVTPDPOUJOVP FTQFDJBMNFOUFFOFMUSBUBNJFOUP
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t 2VFTFIBHBOFTGVFS[PTQBSBRVFTFNJEB TFDPOP[DBZTFDPNCBUBMBJOGPSNBMJEBEFOTVTEJWFSTBTGPSNBT
t -B NFKPSB Z QSPGVOEJ[BDJØO EF MPT DBNCJPT JOUSPEVDJEPT QPS FM 4*.1-&4 /BDJPOBM 4JTUFNB USJCVUBSJP ÁOJDP P
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MPEFĕOFMB$POTUJUVDJØO
t %FTBSSPMMPSFHJPOBMZSFDPOĕHVSBDJØOEFMQBDUPGFEFSBM&MOVFWPEJTF×PEFMTJTUFNBĕTDBMEFCFSÈUFOFSFODVFOUBMB
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VOBBMUFSOBUJWBBMBFMJNJOBDJØOEFMBHVFSSBĕTDBM
t 2VFMPTDSJUFSJPTQBSBMBEJTUSJCVDJØOEFMPTSFDVSTPTĕTDBMFTMFQFSNJUBOBDBEBDJVEBEBOP JOEFQFOEJFOUFNFOUFEF
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t -BEJTUSJCVDJØOEFOVFWPTSFDVSTPT DPNPMPTJOHSFTPTEFMQFUSØMFP UBNCJÏOEFCFFTUBSHVJBEBQPSMPTQSJODJQJPTEF
FRVJEBEQBSBFWJUBSFMBVNFOUPEFMBTEJTQBSJEBEFT
t 'SFOUFBMBEJTDSFQBODJBPCTFSWBEBFOUSFFMJNQVFTUPTPCSFFMWBMPSEFMBQSPEVDDJØOEFSFHBMÓBTEFQFUSØMFPZNJOFSBMFT
TFTVHJFSFMBSFWJTJØOEFMPTDSJUFSJPTRVFIPZPSJFOUBOMBUSJCVUBDJØONJOFSBM
t 2VFFMQFSĕMEFMPTHBTUPTQÞCMJDPT ZOPTØMPFMEFMBSFDBVEBDJØO TFBPCKFUPEFEJTDVTJØODPOMBTPDJFEBE QVFTUPRVF
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desarrollo con equidad.
&M$%&4 QPSMPUBOUP TFEJTQPOFBDPOUSJCVJSBMHSBOTBMUPEFDBMJEBERVFJNQVMTBSÈVOOVFWPFOGPRVFQBSBFMQSPDFTP

EFUSBOTGPSNBDJØOEFMTJTUFNBUSJCVUBSJPOBDJPOBM FOVOOJWFMDPSSFTQPOEJFOUFBMEFTBSSPMMPEFMBOBDJØOZEFMPTBWBODFT
QPTJCMFTBSBÓ[EFMEJÈMPHPTPDJBMFKFSDJEPRVF BEJBSJP TFQSBDUJDBFOFTUFGPSP

3FVOJØO0SEJOBSJBEFM1MFOP
#SBTÓMJB EFEJDJFNCSFEF

Indicadores de Iniquidad
del Sistema Nacional de
Impuestos
tttttttttttttttttt
Introducción
6 OTJTUFNBUSJCVUBSJPOPFTNÈTRVFMBTVNBEFVODPOKVOUPEFJNQVFTUPT UBTBTZDPUJ[BDJPOFTBUSBWÏTEFMPTDVBMFTFM&TUBEP
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la colectividad.
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SJDPTPQPCSFT UFOHBOEFSFDIPBVOBFEVDBDJØOEFCVFOBDBMJEBE BMUSBUBNJFOUPBEFDVBEPEFTVTFOGFSNFEBEFT WJWJFOEBEJHOB FUD
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EFJOHSFTPT
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DBSHBĕTDBMEFBDVFSEPBMBTDBSBDUFSÓTUJDBTTPDJPFDPOØNJDBTEFMPTIPHBSFT&ODBNCJP MPTJNQVFTUPTJOEJSFDUPT RVFHSBWBOFMDPOTVNP
OPPGSFDFOMBTNJTNBTQPTJCJMJEBEFT1PSFKFNQMP VOBQFSTPOBRVFHBOBVOTBMBSJPNÓOJNP BMDPNQSBSTFVOSFGSJHFSBEPS QBHBMBNJTNB
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-PT SFTVMUBEPT EF MB PCTFSWBDJØO EF MPT QSJODJQBMFT QSPCMFNBT EFM TJTUFNB USJCVUBSJP OBDJPOBM IBO EFNPTUSBEP RVF #SBTJM TF IB
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El sistema es injustoQPSRVFMBEJTUSJCVDJØOEFMBDBSHBĕTDBMWJPMBFMQSJODJQJPEFFRVJEBE%FCJEPBMBFMFWBEBDBSHBEFJNQVFTUPT
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DPSSFTQPOEÓBBVO
El sistema es injustoQPSRVFFMSFUPSOPTPDJBMFTCBKPFODPNQBSBDJØODPOMBDBSHBUSJCVUBSJB%FM EFM1*#SFDPHJEPFO

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1BSB B×PCBTFEFMFS*OGPSNFEFPCTFSWBDJØO MBTJUVBDJØOIBNFKPSBEPVOQPDP ZBRVFEFM EFM1*#FOJNQVFTUPT TØMP

FM EFMQSPEVDUPTFEFWPMWÓBBMBTPDJFEBEFOGPSNBEFJOWFSTJPOFTFOMPTÈNCJUPTZBNFODJPOBEPT4JOFNCBSHP FM&TUBEPCSBTJMF×P
UPEBWÓBFTUÈMFKPTEFDVNQMJSDPOTVSFTQPOTBCJMJEBEEFBTFHVSBSBMBQPCMBDJØOTFSWJDJPTQÞCMJDPTEFDBMJEBEDPOQMFOPBDDFTPZFRVJEBE
"QFTBSEFMPTBWBODFT MBQFSTJTUFODJBEFMBTEFTJHVBMEBEFTTPDJBMFTFTHSBWFZNFSFDFBUFODJØOFTQFDJBMFYQBOTJØOEFMBĕOBODJBDJØO
HFTUJØOFĕDJFOUF HFTUJØOQBSUJDJQBUJWBZQPMÓUJDBTBĕSNBUJWBTQVFEFODPSSFHJSEFTJHVBMEBEFTIJTUØSJDBT
El sistema es injusto QPSRVF FM HSBO OÞNFSP EF JNQVFTUPT MB QFSTJTUFODJB EF MPT JNQVFTUPT FO DBTDBEB MPT JNQVFTUPT TPCSF MB
OØNJOB FMFYDFTPEFCVSPDSBDJB MBTEFĕDJFODJBTEFMPTNFDBOJTNPTEFSFEVDDJØOEFBSBODFMFTTPCSFMBTFYQPSUBDJPOFTZMBTJOWFSTJPOFT
EFTBMJFOUBOMBTBDUJWJEBEFTQSPEVDUJWBTZMBHFOFSBDJØOEFFNQMFP
El sistema es injustoQPSRVFMBEJTUSJCVDJØOEFMPTSFDVSTPTEFMBGFEFSBDJØOOPTFHVÓBQPSQSJODJQJPTEFFRVJEBE&MEJTF×PEFMBT
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respectivas poblaciones.
El sistema es injustoQPSRVFOPIBZDPOEJDJPOFTBEFDVBEBTQBSBFMFKFSDJDJPEFMBDJVEBEBOÓBUSJCVUBSJB$PNPMPTJNQVFTUPTJOEJSFDUPT
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INDICADORES DE INIQUIDAD DEL SISTEMA NACIONAL DE IMPUESTOS
MACRO PROBLEMA El sistema nacional de impuestos es desigual e injusto
Sistema tributario Retorno social bajo frente La estructura tributaria No hay ciudadanía
regresivo y carga mal a la carga tributaria desalienta las actividades tributaria

distribuida productivas y la
generación de empleo
PROBLEMAS
Carga tributaria por Inversiones públicas en Elección de los tres Presupuesto municipal per cápita
categoría de salario salud, educación, problemas principales del de los 20% más pobres (1.067
mínimo seguridad pública, vivienda sistema tributario nacional municipios) y de los 20% más ricos
y saneamiento [% del PIB] [% de votos] (1.067 municipios)
INDICADORES
Las personas que ganan Gran nº de impuestos En 20% de los municipios más El Gobierno recauda IPI,
hasta dos salarios mínimos (76%), impuestos pobres viven el 27% de los COFINS, PIS y el CIDE sobre
pagan el 48,8% de sus acumulativos (57%) y brasileños y sus presupuestos per bases diferentes y en
ingresos en impuestos tributación sobre la cápita no sobrepasan R$ 1,032.00 forma no armonizada. Hay
DATOS
(2004) nómina (44%) (2003) (2009) 27 leyes para el ICMS (IVA)
y 5564 para el ISS
Las personas que ganan En 20% de los municipios más ricos
más de 30 salarios viven el 17% de los brasileños y sus
mínimos pagan el 26,3% presupuestos per cápita exceden
de sus ingresos en los R$ 2,000.00 (2009)
impuestos (2004)
Indicadores de Iniquidad del Sistema Nacional de Impuestos

15
tSistema tributario regresivo y carga mal distribuida (Problema 1)

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Gráfico 1 - Carga Tributaria sobre la Renta Total de los Hogares: 2004

En % de la Renta Familiar mensual
Fuente: ZOCKUN (2007). Cálculos basados en la POF 2002-2003.
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Simplificando o Brasil: Propostas de Reforma na Relação Econômica do Governo com
o Setor Privado. 4ÍP1BVMP'*'& NBS 5FYUPQBSBEJTDVTJØOO

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En % de la Renta Familiar mensual
Fuente: ZOCKUN (2007). Cálculos basados en la POF 2002-2003.
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Gráfico 3 - Distribución de la Carga Tributaria por Bases de Incidencia: 2008

En % del total
Fuente principal: Sistema de Cuentas Nacionales 2004-2008 (IBGE).

Elaboración propia.
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Gráfico 4 - Distribución de la Carga Tributaria por Impuestos principales: 2008

En % del total
Fuente principal: Sistema de Cuentas Nacionales 2004-2008 (IBGE).

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Gráfico 6 – Razón entre los traspasos de ICMS per cápita recibidos por municipios seleccionados en cada unidad de la federación:
2009
Elaboración propia. Fuente primaria: STN (2007). No hay informaciones para el DF.
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Cuadro de Indicadores
INDICADORES DE INIQUIDAD DEL SISTEMA NACIONAL DE IMPUESTOS
MACRO PROBLEMA El sistema nacional de impuestos es desigual e injusto

Sistema tributario Retorno social bajo frente La estructura tributaria No hay ciudadanía
regresivo y carga mal a la carga tributaria desalienta las actividades tributaria
distribuida productivas y la
generación de empleo
PROBLEMAS
Carga tributaria por Inversiones públicas en Elección de los tres Presupuesto municipal per cápita
categoría de salario salud, educación, problemas principales del de los 20% más pobres (1.067
mínimo seguridad pública, vivienda sistema tributario nacional municipios) y de los 20% más ricos
y saneamiento [% del PIB] [% de votos] (1.067 municipios)
INDICADORES
Las personas que ganan Gran nº de impuestos En 20% de los municipios más El Gobierno recauda IPI,
hasta dos salarios mínimos (76%), impuestos pobres viven el 27% de los COFINS, PIS y el CIDE sobre
pagan el 48,8% de sus acumulativos (57%) y brasileños y sus presupuestos per bases diferentes y en
ingresos en impuestos tributación sobre la cápita no sobrepasan R$ 1,032.00 forma no armonizada. Hay
DATOS
(2004) nómina (44%) (2003) (2009) 27 leyes para el ICMS (IVA)
y 5564 para el ISS
Las personas que ganan En 20% de los municipios más ricos
más de 30 salarios viven el 17% de los brasileños y sus
mínimos pagan el 26,3% presupuestos per cápita exceden
de sus ingresos en los R$ 2,000.00 (2009)
impuestos (2004)

33
Problema 1 – Sistema tributario regresivo y carga mal distribuida

Problema 2 - Retorno social frente a la carga tributaria


Problema 3 - Estructura tributaria desalienta las actividades productivas y la generación de empleo

Problema 4 - Inadecuación del pacto federal en lo que se refiere a sus competencias tributarias, responsabilidades y territorialidades
38
Problema 5 - No hay ciudadanía tributaria

Anexos
tttttttttttttttttt
Anexo I- Total de Ingresos tributarios (A) Transferencias
de ingresos a los hogares, Subsidios a la producción
y Transferencias a las Instituciones Privadas sin Fines
de Lucro (B) e Ingresos tributarios netos (C): 2002 a
2008
I.a - En R$ millones corrientes
I.b - En % del PIB
Anexo II - Resumen de la Estructura del Sistema

Nacional de Impuestos
Anexo IV - Lista de instituciones participantes en la

Red de Observación del Observatorio de la Equidad
Anexo I - Total de Ingresos tributarios (A) Transferencias de ingresos a los hogares, Subsidios a la producción y Transferencias a las Instituciones Privadas sin Fines de Lucro (B) e
Ingresos tributarios netos (C): 2002 a 2008
42
I.a - En R$ millones corrientes


Anexo I- Total de Ingresos tributarios (A); Transferencias de ingresos a los hogares, Subsidios a la producción y Transferencias a las Instituciones Privadas sin Fines de Lucro (B); e
Ingresos tributarios netos(C): 2002 a 2008
44
I.b - En % del PIB


Anexo II - Resumen de la Estructura del Sistema Nacional de Impuestos







ANEXO IV - Lista de instituciones participantes en la Red de Observación del Observatorio de la Equidad
1. AGÊNCIA NACIONAL DO PETRÓLEO, GÁS NATURAL E BIOCOMBUSTÍVEIS - ANP CENTRAL UNICA DOS TRABALHADORES - CUT
2. AGENDE CENTRO DE AÇÃO CULTURAL - CENTRAC
3. AKER SOLUTIONS DO BRASIL CENTRO DE DEFESA DA CRIANÇA E DO ADOLESCENTE DO CE - CEDECA
ALSTOM BRASIL ENERGIA E TRANSPORTE LTDA CENTRO DE ESTUDOS DAS DESIGUALDADES SOCIOTERRITORIAIS/SP - CEDEST
AMIGOS DA TERRA CENTRO DE ESTUDOS E RELAÇÕES DE TRABALHO/DESIGUALDADE-SP - CEERT
AMIR KHAIR CONSULTORIA CENTRO DE EXCELÊNCIA EM EPC
7. ASSEMBLÉIA LEGISLATIVA DO ESTADO DO CEARÁ - ALEC CENTRO EDUCACIONAL ANÍSIO TEIXEIRA - CEAT
8. ASSOCIAÇÃO BRASILEIRA DA INFRA-ESTRUTURA E INDÚSTRIAS DE BASE - ABDIB CENTRO FEDERAL DE EDUCAÇÃO TECNOLÓGICA DO ES - CEFET/ES
9. ASSOCIAÇÃO BRASILEIRA DAS SECRETARIAS DE FINANÇAS DAS CAPITAIS - ABRASF CENTRO FEDERAL DE EDUCAÇÃO TECONÓGICA - CEFET CAMPOS/RJ
10. ASSOCIAÇÃO BRASILEIRA DE EMPRESÁRIOS PELA CIDADANIA - CIVES CENTRO NORDESTINO DE MEDICINA POPULAR
11. ASSOCIAÇÃO BRASILEIRA DE METALURGIA, MATERIAIS E MINERAÇÃO - ABM CENTRO PAULA SOUZA
12. ASSOCIAÇÃO BRASILEIRA DE TECNOLOGIA EDUCACIONAL CENTROS FAMILIARES DE FORMAÇÃO POR ALTERNÂNCIA - CEFFAS
13. ASSOCIAÇÃO BRASILEIRA INTERDISCIPLINAR DE AIDS - ABIA CIA TÉCNICA DE ENGENHARIA ELÉTRICA - ALUSA
ASSOCIAÇÃO DE ESCOLAS SUPERIORES DE FORMAÇÃO DE PROFISSIONAIS DO ENSINO - ANFOPE COMISSÃO ECONÔMICA PARA A AMÉRICA LATINA E O CARIBE - CEPAL
ASSOCIAÇÃO NACIONAL PELA FORMAÇÃO DE PROFESSORES - AESUFOPE COMISSÃO NACIONAL DE POLÍTICAS DE DESENVOLVIMENTO SUSTENTÁVEL - CPDS
ASSOCIAÇÃO NACIONAL DE PESQUISAS E PÓS-GRADUAÇÃO EM EDUCAÇÃO - ANPED COMISSÃO NACIONAL PARA DESENVOLVIMENTO SUSTENTÁVEL DE POVOS E COMUNIDADES
17. ASSOCIAÇÃO NACIONAL DOS AUDITORES FISCAIS DA PREVIDÊNCIA SOCIAL - ANFIP TRADICIONAIS
18. ASSOCIAÇÃO NACIONAL DOS COLETIVOS DE EMPRESÁRIOS E EMPREENDEDORES AFRO-BRASI- COMPANHIA DE DESENVOLVIMENTO DOS VALES DO SÃO FRANCISCO E DO PARNAÍBA - CODE-
LEIROS - ANCEABRA VASF
19. ASSOCIAÇÃO NACIONAL DOS DIRIGENTES DAS INSTITUIÇÕES FEDERAIS DE ENSINO SUPERIOR - COMPANHIA DE ENTREPOSTOS E ARMAZÉNS GERAIS DE SÃO PAULO - CEAGESP
ANDIFES COMPANHIA DO METROPOLITANO
20. ASSOCIAÇÃO NACIONAL DOS MEMBROS DO MINISTÉRIO PÚBLICO - CONAMP COMPANHIA DOCAS DO ESTADO DE SÃO PAULO - SP - CODESP
21. ASSOCIAÇÃO NACIONAL DOS SERVIDORES DA PREVIDÊNCIA E DA SEGURIDADE - ANASPS COMPANHIA HIDRO ELÉTRICA DO SÃO FRANCISCO - CHESF
22. ASSOCIAÇÃO PARA O DESENVOLVIMENTO DA MULHER COMPANHIA SIDERÚRGICA NACIONAL - CSN
23. ASSOCIAÇÃO TOCANTINENSE DAS ORGANIZAÇÕES NÃO GOVERNAMENTAL - ATONG 70. CONECTA CONSULTORIA
AVANTE - EDUCAÇÃO E MOBILIZAÇÃO SOCIAL 71. CONFAB INDUSTRIAL S.A.
AVICULTURA E AGROPECUÁRIA - AVIPAL S.A. 72. CONFEDERAÇÃO NACIONAL DOS TRABALHADORES EM TURISMO E HOSPITALIDADE - CON-
BANCO DE DESENVOLVIMENTO DE MINAS GERAIS S.A. - BDMG TRATUH
27. BANCO DO BRASIL 73. CONFEDERAÇÃO NACIONAL DA INDUSTRIA - CNI
28. BANCO DO NORDESTE - BNB CONFEDERAÇÃO NACIONAL DAS EMPRESAS DE SEGUROS GERAIS, PREVIDÊNCIA PRIVADA E
29. BANCO NACIONAL DE DESENVOLVIMENTO ECONÔMICO E SOCIAL - BNDES VIDA, SAÚDE SUPLEMENTAR E CAPITALIZAÇÃO - CNSEG
30. BARDELLA S.A. CONFEDERAÇÃO NACIONAL DOS TRABALHADORES EM EDUCAÇÃO - CNTE
31. BRASTUBO CONSTRUÇÕES METÁLICAS S.A. CONFEDERAÇÃO NACIONAL DOS TRABALHADORES METALÚRGICOS - CNTM
32. CAIXA DE ASSISTÊNCIA DOS FUNCIONÁRIOS DO BB - CASSI 77. CONFEDERAÇÃO NACIONAL DOS TRABALHADORES NA AGRICULTURA - CONTAG
33. CAIXA DE PREVIDÊNCIA DOS FUNCIONÁRIOS DO BANCO DO BRASIL - PREVI 78. CONSELHO DAS CIDADES - CONCIDADES
CAIXA ECONÔMICA FEDERAL - CAIXA 79. CONSELHO DE DESENVOLVIMENTO ECONÔMICO E SOCIAL DE PERNAMBUCO CDES - PE
CAMARA BRASILEIRA DA INDUSTRIA DA CONSTRUÇÃO - CBIC 80. CONSELHO ESTADUAL DE EDUCAÇÃO - RS
CÂMARA DOS DEPUTADOS 81. CONSELHO MUNICIPAL DE EDUCAÇÃO DE OURINHOS/SP
37. CAMARGO CORREA 82. CONSELHO MUNICIPAL DE EDUCAÇÃO DE PORTO ALEGRE /RS
38. CAMPANHA NACIONAL DIREITO À EDUCAÇÃO 83. CONSELHO NACIONAL DA JUVENTUDE - CONJUVE
39. CAMPANHA NACIONAL PELO DIREITO À EDUCAÇÃO CONSELHO NACIONAL DA PREVIDÊNCIA SOCIAL - CNPS
CARIOCA CHRISTIANE-NIELSEN ENGENHARIA S.A CONSELHO NACIONAL DE AQUICULTURA E PESCA - CONAPE
CÁRITAS BRASILEIRA CONSELHO NACIONAL DE ASSISTÊNCIA SOCIAL - CNAS
CASA CIVIL - PR 87. CONSELHO NACIONAL DE CIÊNCIA E TECNOLOGIA - CCT
CEARAH PERIFERIA - CE 88. CONSELHO NACIONAL DE DESENVOLVIMENTO CIENTÍFICO E TECNOLÓGICO - CNPQ
CONSELHO EMPRESARIAL BRASILEIRO PARA O DESENVOLVIMENTO SUSTENTÁVEL - CEBDS CONSELHO NACIONAL DE DESENVOLVIMENTO RURAL SUSTENTÁVEL - CONDRAF

89.
CENTRAIS ELÉTRICAS BRASILEIRAS S.A. - ELETROBRÁS 90. CONSELHO NACIONAL DE EDUCAÇÃO - CNE
CENTRAL DE COOPERATIVAS E EMPREENDIMENTOS SOLIDÁRIOS - UNISOL BRASIL 91. CONSELHO NACIONAL DE POLÍTICA CULTURAL
53
CENTRAL GERAL DOS TRABALHADORES DO BRASIL - CGTB 92. CONSELHO NACIONAL DE POLÍTICA CULTURAL - CNPC
93. CONSELHO NACIONAL DE PROMOÇÃO DA IGUALDADE RACIAL - CNPIR FINANCIADORA DE ESTUDOS E PROJETOS - FINEP
54
CONSELHO NACIONAL DE RECURSOS HÍDRICOS - CNRH FOLHA DE SÃO PAULO
CONSELHO NACIONAL DE SAÚDE - CNS FORÇA SINDICAL DA BAHIA
CONSELHO NACIONAL DE SECRETÁRIOS ESTADUAIS DE EDUCAÇÃO - CONSED FORÇA SINDICAL DE SÃO PAULO
97. CONSELHO NACIONAL DE SEGURANÇA ALIMENTAR E NUTRICIONAL - CONSEA FORT KNOX
98. CONSELHO NACIONAL DE TURISMO - CNT FÓRUM AMAZONENSE DE EDUCAÇÃO INFANTIL
99. CONSELHO NACIONAL DO MEIO AMBIENTE - CONAMA FÓRUM DA TRANSPARÊNCIA DO CEARÁ
100. CONSELHO NACIONAL DOS DIREITOS DA CRIANÇA E DO ADOLESCENTE - CONANDA FÓRUM MINEIRO PARA REFORMA POLÍTICA
101. CONSELHO NACIONAL DOS DIREITOS DA MULHER - CNDM FÓRUM NACIONAL DE PARTICIPAÇÃO POPULAR
102. CONSELHO NACIONAL DOS DIREITOS DA PESSOA HUMANA - CNDPH FÓRUM PAULISTA DE EDUCAÇÃO INFANTIL
103. CONSELHO NACIONAL DOS DIREITOS DA PESSOA PORTADORA DE DEFICIÊNCIA - CONADE FRANCO CELANO COMUNICAÇÃO
CONSELHO NACIONAL DOS DIREITOS DO IDOSO - CNDI FRENTE NACIONAL DE PREFEITOS - FNP
CONSELHO NACIONAL DOS SERINGUEIROS - CNS FUNDAÇÃO CASA DE RUI BARBOSA
CONSTRUTORA ANDRADE GUTIERREZ SA FUNDAÇÃO DE AMPARO A PESQUISA DO MARANHÃO - FAPEMA
107. CONSTRUTORA NORBERTO ODEBRECHT S.A. FUNDAÇÃO DE APOIO À PESQUISA DE SP - FAPESP
108. CONTROLADORIA GERAL DA UNIÃO - CGU FUNDAÇÃO GAIA
109. COOPERATIVA DE AGENTES AMBIENTAIS DE MARECHAL RONDOM - COOPERAGIR FUNDAÇÃO GETÚLIO VARGAS - FGV
110. COORDENAÇÃO DE APERFEIÇOAMENTO DE PESSOAL DE NÍVEL SUPERIOR - CAPES FUNDAÇÃO GRUPO ESQUEL BRASIL
111. CORREIO BRAZILIENSE FUNDAÇÃO INTERUNIVERSITÁRIA DE ESTUDOS E PESQUISAS SOBRE O TRABALHO - UNITRA-
112. CIA DE TRANSMISSÃO DE ENERGIA ELÉTRICA PAULISTA - CTEEP BALHO
113. CUNHÃ COLETIVO FEMINISTA FUNDAÇÃO NACIONAL DA QUALIDADE
DEDINI S.A. INDÚSTRIAS DE BASE FUNDAÇÃO PERSEU ABRAMO

DEPARTAMENTO INTERSINDICAL DE ESTATÍSTICA E ESTUDOS SÓCIO-ECONÔMICOS - DIEESE FUNDAÇÃO PREFEITURA FARIA LIMA
DIRETORIA REGIONAL DE EDUCAÇÃO DE BARREIRAS-BA FUNDAÇÃO SEADE - SISTEMA ESTADUAL DE ANÁLISE DE DADOS
117. DIRETÓRIO ESTADUAL DO PMDB DE MINAS GERAIS FUNDAÇÃO VICTOR CIVITA
118. DUDALINA S.A. FUNDO DAS NAÇÕES UNIDAS PARA A INFÂNCIA - UNICEF
119. EDITORA ABRIL FURNAS CENTRAIS ELÉTRICAS S.A.
120. EDUCAÇÃO E PROFISSIONALIZAÇÃO PARA A IGUALDADE RACIAL E DE GÊNERO - CEAFRO GOVERNO DO ESTADO DA BAHIA
121. ELETRONORTE 170. GRUPO GERDAU
122. EMPRESA BRASILEIRA DE COMUNICAÇÃO 171. GRUPO MAUBISA
123. EMPRESA BRASILEIRA DE PESQUISA AGROPECUÁRIA - EMBRAPA 172. GRUPO TREZE & PAULISTA
EMPRESA GRANÓLEO S.A. - ÓLEOS VEGETAIS 173. HYDRO POWER GENERATION LTDA
EMPRESAS TREVISAN INSTITUTO BRASILEIRO DE ECONOMIA - IBRE /FGV
ENGEVIX ENGENHARIA LTDA ICATU HARTFORD
127. ERM BRASIL LTDA IDOM CONSULTORIA LTDA
128. ESCOLA DE ADMINISTRAÇÃO FAZENDÁRIA - ESAF 177. INSTITUTO FEDERAL DE EDUCAÇÃO CIÊNCIA E TECNOLOGIA DE BRASILIA - IFB
129. ESCOLA DE GENTE-COMUNICAÇÃO EM INCLUSÃO 178. INDICADORES DE SUSTENTABILIDADE/PR - ORBIS
130. ESCOLA NACIONAL DE ADMINISTRAÇÃO PÚBLICA - ENAP 179. INFORMAÇÃO, ESTATÍSTICAS,ESTUDOS E PESQUISA - IIEP
131. ESCOLA POLITÉCNICA DE SAÚDE JOAQUIM VENÂNCIO - FIOCRUZ 180. INST. NACIONAL DE COLONIZAÇÃO E REFORMA AGRÁRIA - INCRA
132. FAK - FACULDADE CYRIOS 181. INSTITUTO ÁGORA
133. FEDERAÇÃO BRASILEIRA DE ASSOCIAÇÕES DE FISCAIS DE TRIBUTOS ESTADUAIS - FEBRAFITE 182. INSTITUTO AYRTON SENNA
FEDERAÇÃO BRASILEIRA DE BANCOS - FEBRABAN 183. INSTITUTO BRASILEIRO DE ADMINISTRAÇÃO MUNICIPAL - IBAM
FEDERAÇÃO DAS INDÚSTRIAS DO ESTADO DE MINAS GERAIS - FIEMG INSTITUTO BRASILEIRO DE GEOGRAFIA E ESTATÍSTICA - IBGE
FEDERAÇÃO DAS INDÚSTRIAS DO ESTADO DE SÃO PAULO - FIESP INSTITUTO BRASILEIRO DE SIDERURGIA - IBS
137. FEDERAÇÃO DAS INDÚSTRIAS DO ESTADO DO PARANÁ - FIEPR INSTITUTO CULTIVA
138. FEDERAÇÃO DAS INDÚSTRIAS DO RIO GRANDE DO SUL - FIERGS 187. INSTITUTO DE ESTUDOS PARA O DESENVOLVIMENTO INDUSTRIAL - IEDI
139. FEDERAÇÃO DOS TRAB. NAS IND. QUÍM. E FARM. DO ESTADO DE SÃO PAULO - FEQUIMFAR 188. INSTITUTO DE ESTUDOS SOCIOECONOMICOS - INESC
FEDERAÇÃO DOS TRABALHADORES NA AGRICULTURA DO ESTADO DE GOIÁS 189. INSTITUTO DE PESQUISA ECONÔMICA APLICADA - IPEA
FEDERAÇÃO DOS TRABALHADORES NA AGRICULTURA DO ESTADO DE SC - FETAESC 190. INSTITUTO DOM HELDER CÂMARA
FEDERAÇÃO NACIONAL DAS EMPRESAS DE SEGUROS PRIVADOS E DE CAPITALIZAÇÃO - FENASEG 191. INSTITUTO ETHOS DE EMPRESAS E RESPONSABILIDADE SOCIAL
192. INSTITUTO FEDERAL DE EDUCAÇÃO, CIÊNCIA E TECNOLOGIA DE BRASÍLIA ORGANIZAÇÃO DAS COOPERATIVAS BRASILEIRAS - OCB
193. INSTITUTO GERMANO RIGOTTO ORGANIZAÇÃO DAS NAÇÕES UNIDAS PARA EDUCAÇÃO, CIÊNCIA E CULTURA - UNESCO
INSTITUTO LATINO AMERICANO DE DESENVOLVIMENTO SOCIAL - ILDES ORGANIZAÇÃO INTERNACIONAL DO TRABALHO - OIT
INSTITUTO NACIONAL DE ESTUDOS E PESQUISAS EDUCACIONAIS ANISIO TEIXEIRA - INEP PARCERIA SOCIAL
INSTITUTO OBSERVATÓRIO SOCIAL DE TELECOMUNICAÇÕES DA INCLUSÃO DIGITAL E SOCIAL - PARTIDO DOS TRABALHADORES - PT
IOST PASTORAL DA CRIANÇA/PR
197. INSTITUTO OSERVATÓRIO SOCIAL PETRÓLEO BRASILEIRO SA - PETROBRAS
198. INSTITUTO PAULO FREIRE/SP PONTIFÍCIA UNIVERSIDADE CATÓLICA DE SÃO PAULO - PUC/SP
199. INSTITUTO POLIS PREFEITURA DE EMBU DAS ARTES SP
200. INSTITUTO SAÚDE/SES PREFEITURA DE GUARULHOS SP
201. INSTITUTO SERZEDELLO CORRÊA PREFEITURA DE JUAZEIRO DO NORTE - BA
202. INSTITUTO SINDICAL INTERAMERICANO PELA IGUALDADE RACIAL/SP - INSPIR PREFEITURA DE JUIZ DE FORA - MG
203. INSTITUTO UNIVERSITÁRIO DE PESQUISAS DO RIO DE JANEIRO - IUPERJ PREFEITURA DE MARECHAL CÂNDIDO RONDON/PR
INTEGRAÇÃO ECOLOGIA PREFEITURA DE MARINGÁ/PR
ISER ASSESSORIA PREFEITURA DE NARANDIBA/SP
J MACEDO S.A. PREFEITURA DE SALVADOR/BA
207. LABORATÓRIO DE ANÁLISES ECONÔMICAS, SOCIAIS E ESTATÍSTICAS DAS RELAÇÕES RACIAIS/ PREFEITURA DE SÃO JOSÉ DOS CAMPOS/SP
UFRJ PREFEITURA DO RIO DE JANEIRO/RJ

208. LEITE, TOSTO E BARROS ADVOGADOS ASSOCIADOS PROCURADORIA GERAL DA REPÚBLICA - PGR
209. LIDERANÇA DO PDT NA CÂMARA DOS DEPUTADOS PROJETO CATENDE HARMONIA
210. MEC / SECRETARIA DE EDUCAÇÃO PROFISSIONAL E TECNOLÓGICA - SETEC REVISTA ADIANT
211. MINISTÉRIO DA CIÊNCIA E TECNOLOGIA - MCT REVISTA EDUCAÇÃO
212. MINISTÉRIO DA CULTURA REVISTA EPOCA
213. MINISTÉRIO DA EDUCAÇÃO - MEC REVISTA NOVA ESCOLA
MINISTÉRIO DA FAZENDA - MF REVISTA PÁGINA22
MINISTÉRIO DA PREVIDÊNCIA SOCIAL - MPS REVISTA VEJA
MINISTÉRIO DA SAÚDE - MS RIOVOLUNTÁRIO
217. MINISTÉRIO DAS CIDADES - MCIDADES CIA DE SANEAMENTO BÁSICO DO ESTADO DE SÃO PAULO - SABESP
218. MINISTÉRIO DO DESENVOLVIMENTO AGRÁRIO - MDA SCHAHIN ENGENHARIA LTDA
219. MINISTÉRIO DO DESENVOLVIMENTO, INDÚSTRIA E COMÉRCIO EXTERIOR - MDIC SECRETARIA DA RECEITA FEDERAL DO BRASIL
220. MINISTÉRIO DO DESENVOLVIMENTO SOCIAL - MDS 270. SECRETARIA DE ASSISTÊNCIA SOCIAL E DIREITOS HUMANOS/SUDIM
221. MINISTÉRIO DO ESPORTE - ME 271. SECRETARIA DE ASSUNTOS ESTRATÉGICOS DA PRESIDÊNCIA DA REPÚBLICA - SAE/PR
222. MINISTÉRIO DO MEIO AMBIENTE - MMA 272. SECRETARIA DE DESENVOLVIMENTO SOCIAL E TRABALHO - SEDEST/DF
223. MINISTÉRIO DO PLANEJAMENTO, ORÇAMENTO E GESTÃO - MPOG 273. SECRETARIA DE DIREITOS HUMANOS - SEDH
MINISTÉRIO DO TRABALHO E EMPREGO - MTE SECRETARIA DE ESTADO DA EDUCAÇÃO DE RONDONIA - SEDUC
MINISTÉRIO DO TURISMO - MTUR SECRETARIA DE ESTADO DA EDUCAÇÃO DE SÃO PAULO
MINISTÉRIO PÚBLICO SECRETARIA DE ESTADO DA FAZENDA DA BAHIA
227. MOVIMENTO DE EDUCAÇÃO PROMOCIONAL DO ES - MEPES 277. SECRETARIA DE ESTADO DE AÇÃO SOCIAL DO DF - SEAS
228. MOVIMENTO DE ORGANIZAÇÃO COMUNITÁRIA/BA - MOC 278. SECRETARIA DE ESTADO DE EDUCAÇÃO À DISTÂNCIA DO AMAPÁ
229. MOVIMENTO DOS TRABALHADORES RURAIS SEM TERRA - MST 279. SECRETARIA DE ESTADO DE EDUCAÇÃO DE PERNAMBUCO
230. MOVIMENTO NEGRO UNIFICADO DO DF 280. SECRETARIA DE ESTADO DE EDUCAÇÃO DO PARÁ
231. MOVIMENTO REFORMA POLÍTICA PARTICIPAÇÃO POPULAR 281. SECRETARIA DE ESTADO DE TRABALHO, EMPREGO E CIDADANIA
232. MUSEU PARAENSE EMILIO GOELDI/PA 282. SECRETARIA DE POLÍTICAS DE PROMOÇÃO DA IGUALDADE RACIAL - SEPPIR/PR
233. NEOENERGIA S.A 283. SECRETARIA DE POLÍTICAS PARA AS MULHERES - SPM/PR
NESTLÉ BRASIL LTDA SECRETARIA DE RELAÇÕES INSTITUCIONAIS - SRI/PR
NOVA CENTRAL SINDICAL DE TRABALHADORES - NCST SECRETARIA GERAL - SG/PR
NÚCLEO ESTUDOS DO NEGRO/SC - NEN SENADO FEDERAL

237. O ESTADO DE SÃO PAULO 287. SERVIÇO BRASILEIRO DE APOIO ÀS MICRO E PEQUENAS EMPRESAS - SEBRAE
238. O GLOBO 288. SERVIÇO NACIONAL DE APRENDIZAGEM COMERCIAL - SENAC
239. ONDA SOLIDÁRIA 289. SERVIÇO NACIONAL DE APRENDIZAGEM INDUSTRIAL - SENAI
55
290. SERVIÇO NACIONAL DE APRENDIZAGEM RURAL - SENAR 337. UNIVERSIDADE FEDERAL DA INTEGRAÇÃO LUSO-AFRO-BRASILEIRA - UNILAB
56
291. SERVIÇO SOCIAL DE TRANSPORTE - SEST 338. UNIVERSIDADE FEDERAL DE GOIÁS - UFG
292. SERVIÇO SOCIAL DO COMÉRCIO - SESC 339. UNIVERSIDADE FEDERAL DE JUIZ DE FORA
293. SETAL ENGENHARIA CONSTRUÇÕES E PERFURAÇÕES S.A UNIVERSIDADE FEDERAL DE MINAS GERAIS - UFMG
SIEMENS DO BRASIL UNIVERSIDADE FEDERAL DE PERNAMBUCO - UFPE
SINDICATO DA MICRO E PEQUENA INDÚSTRIA DO ESTADO DE SÃO PAULO - SIMPI UNIVERSIDADE FEDERAL DE SÃO CARLOS/SP - UFSCAR
SINDICATO DOS APOSENTADOS DO BRASIL UNIVERSIDADE FEDERAL DE SERGIPE
297. SINDICATO DOS COMERCIÁRIOS DE SÃO PAULO UNIVERSIDADE FEDERAL DO CEARÁ - UFC
298. SINDICATO DOS METALÚRGICOS OSASCO E REGIÃO UNIVERSIDADE FEDERAL DO PARÁ - UFPA
299. SINDICATO DOS PRODUTORES DE AÇÚCAR E ÁLCOOL DA BAHIA UNIVERSIDADE FEDERAL DO PARANÁ - UFPR
300. SINDICATO DOS PROFESSORES - REGIONAL DE UBERLÂNDIA UNIVERSIDADE FEDERAL DO RIO DE JANEIRO - UFRJ
301. SINDICATO DOS PROFESSORES DE ENSINO OFICIAL DE SP - APEOESP UNIVERSIDADE FEDERAL DO RIO GRANDE DO NORTE
302. SINDICATO DOS PROFESSORES E AUXILIARES DE ADMINISTRAÇÃO ESCOLAR DE TUBARÃO - UNIVERSIDADE FEDERAL FLUMINENSE - UFF
SINPAAET VALOR ECONÔMICO
303. SINDICATO DOS PROFESSORES EM ESTABELECIMENTO PARTICULARES DE ENSINO DO DF -
SINPROEP-DF
SINDICATO DOS SERVIDORES PÚBLICOS EM EDUCAÇÃO NO AMAPÁ
SINDICATO DOS TRABALHADORES EM EDUCAÇÃO DA BAHIA
SINDICATO DOS TRABALHADORES EM EDUCAÇÃO DE MATO GROSSO
307. SINDICATO ÚNICO DOS TRABALHADORES EM EDUCAÇÃO DE MINAS GERAIS
308. SINDIRECEITA
309. SISTEMA FECOMÉRCIO

310. SOCIEDADE BRASILEIRA DE QUÍMICA - SBQ
311. SOCIEDADE INTERNACIONAL DE EQUIDADE EM SAÚDE - ISEQH/RS
312. SOWETO ORGANIZAÇÃO NEGRA
313. SUPERINTENDÊNCIA DE EDUCAÇÃO PROFISSIONAL - SUPROF
SUZANO HOLDING S/A
TELECOMUNICAÇÕES BRASILEIRAS S. A. - TELEBRÁS
TRANSPARÊNCIA MUNICIPAL
317. TRIBUNAL DE CONTAS DA UNIÃO - TCU
318. TRIUNFO PARTICIPAÇÕES E INVESTIMENTOS S.A
319. UNIÃO BRASILEIRA DE CEGOS - UBC
320. UNAFISCO SINDICAL
321. UNIÃO BRASILEIRA DE ESTUDANTES SECUNDARISTAS DE SP - UBES/SP
322. UNIÃO E SOLIDARIEDADE DAS COOPERATIVAS E EMPREENDIMENTOS DE ECONOMIA SOCIAL
(UNISOL)
323. UNIÃO GERAL DOS TRABALHADORES - UGT
UNIÃO NACIONAL DOS DIRIGENTES MUNICIPAIS DE EDUCAÇÃO - UNDIME
UNIESCP
UNIREDE - UNIV.VIRTUAL PÚBLICA DO BRASIL
327. UNIVERSIDADE ANHEMBI MORUMBI
328. UNIVERSIDADE CANDIDO MENDES
329. UNIVERSIDADE DE BRASÍLIA - UNB
330. UNIVERSIDADE DE SÃO PAULO - USP
331. UNIVERSIDADE DO ESTADO DA BAHIA - UNEB
332. UNIVERSIDADE DO ESTADO DE MINAS GERAIS - UEMG
333. UNIVERSIDADE ESTADUAL DE CAMPINAS - UNICAMP

UNIVERSIDADE ESTADUAL DE LONDRINA
UNIVERSIDADE ESTADUAL DO RIO DE JANEIRO - UERJ
UNIVERSIDADE FEDERAL DA BAHIA - UFBA
Consejo de Desarrollo Secretaría de
Económico y Social - CDES Asuntos Estratégicos

National Tax Inequity Report no 2 Highlights Problems

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National Tax Inequity Report no 2 Highlights Problems

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Inequity Indicators of the

National Tax System

Inequity Indicators of the

Brasilia, July 2011

Assistant Secretary for the Economic and Social Development Council

EQUITY OBSERVATORY TECHNICAL COMMITTEE

Jorge Abrahão de Castro

Clemente Ganz Lúcio

Esther Bemerguy de Albuquerque

EQUITY OBSERVATORY TECHNICAL STAFF

Amir Khair - Independent Consultant Cleudemir Frigo - ESAF

CONSULTING AND FINAL TEXT

Source cataloguing, Republican Presidential Library

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Inequity Indicators of the National Tax System 5

CDES Composition (2009/2011)

Councillors - Civil Society

Inequity Indicators of the National Tax System 7

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8 Inequity Indicators of the National Tax System

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Counselors and the Directors recommend:

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Inequity Indicators of the National Tax System 9

Economic and Social Development Council

10 Inequity Indicators of the National Tax System

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Inequity Indicators of the National Tax System 13

MACRO-PROBLEM The national tax system is inequitable and unjust

Inequity Indicators of the National Tax System

t Regressive tax system and badly-distributed burden (Problem 1)

Chart 1 - Tax Burden on the Total Income of Families: 2004

Source: ZOCKUN (2007). Calculations based on POF 2002/2003.

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Inequity Indicators of the National Tax System 17

Source: Zockun (2007). Calculations based on POF 2002/2003.

18 Inequity Indicators of the National Tax System

Chart 3 - Distribution of Tax Burden by Taxation Bases: 2008

Primary Source: System of National Accounts 2004-2008 (IBGE).

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Chart 4 - Distribution of Tax Burden by Main Taxes: 2008

Primary Source: System of National Accounts 2004-2008 (IBGE).

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Inequity Indicators of the National Tax System 19

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20 Inequity Indicators of the National Tax System

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210. MEC / DEPARTMENT OF EDUCATION AND TECHNOLOGY - SETEC REVISTA ADIANT

FEDERAL UNIVERSITY OF BAHIA - UFBA