Tax burden advances and reaches 38,11% of GDP


By Renée Pereira

The government pocketed, in the form of taxes, fees and contributions, 38,11% of all wealth produced by the country in the first half of the year - an increase of 1,2 percentage points compared to the same period in 2003, when the tax burden was 36,91 , XNUMX%.

According to a survey by the Brazilian Institute of Tax Planning (IBPT), the result stems, in particular, from the increase in the Social Security Financing Contribution rate (Cofins), from 3% to 7,6%, and the maximum INSS collection ceiling. , which has already risen twice in the year:

from R $ 1.861,00 to R $ 2.508,00.

Despite the promises of the federal government to relieve companies and the population of so many taxes, the collection had a jump (discounted inflation by IPCA) of R $ 28,05 billion in the first six months of the year. The taxes collected by the Federal Revenue grew 8,94%, with emphasis on Cofins, an increase of 21,35%, and for Social Contribution on Profits (CSSL), 9,55%. The contributions collected by the INSS increased 13,47% in relation to the same period last year.

“The tax burden remains high, although the government insists on denying this fact”, says IBPT president, Gilberto Luiz do Amaral. According to him, the forecast is that the tax burden will close 2004 at 37%, above the 36,11% registered last year.

The problem, says Amaral, is that these increases hinder income and take away the purchasing power of the population, which today has almost no benefits in return. "In addition, a third of the increase in inflation in the period can be attributed to the tax increases, which reached administered prices, fuels, among other products."

The IBPT president points out that, in addition to the INSS, there was also an increase in the collection of the Individual Income Tax (IRPF), which reached 3,51% in relation to the same period in 2003.

The institute's survey also shows that the tax burden per capita in the first half of 2004 in relation to the same period last year grew by 14%. This would mean that each Brazilian paid R $ 206,88 more in taxes in the semester. By the end of the year, the projection is that the increase will reach 16%. “Thus, each Brazilian will have to pay R $ 3.589,14 in taxes this year. In 2003, the volume was R $ 3.092,47 ”, predicts the IBPT study.

Compensation - Public account specialist Raul Velloso prefers not to make projections for the end of the year yet, despite the upward trend in the tax burden. The hope, he says, is that the government will return part of the increases promoted in the tax rates. “We know that Cofins has risen above the government's projections. Therefore, there may be compensations for this increase in revenue in other taxes ”, argues Velloso.