Source: Valor Econômico, 07/07/2009

BRASILIA - Although the total taxes collected in Brazil reached a level comparable to that of developed countries, the government actually has less than half of the revenue to invest in services and public goods, says a study by the Institute of Applied Economic Research (Ipea ). In relation to the data for 2008, when the gross tax burden reached 35,8% of GDP, the institute calculates that the net burden - what is really left for government actions - was only 14,85% of GDP.

In order to determine the value of the net load, IPEA subtracted from the gross collection the resources that comprise “public transfers and subsidies to the private sector”, which are “promptly returned to society”. In 2008, such transfers were equivalent to 15,3% of GDP, according to the study. Most of this cake is the private sector social security account (6,9% of GDP) and the public sector (civil service pensions, equivalent to 4,7% of GDP). The rest are benefits for the elderly and disabled (Loas, 0,55% of GDP); family allowance (0,88%); salary bonus (0,73%) and FGTS withdrawals (1,51% of GDP).

Then, the resources destined to the payment of interest on the public debt were removed from the gross load. According to IPEA, debt charges consumed the equivalent of 5,6% of GDP in 2008.

Thus, from a gross tax burden of 35,8% of GDP, 14,85% of GDP remained for “the provision of public services (health, education, security, among others) and for public goods (roads, airports, prisons, among others) for the entire population, ”says the study. "In summary, it is clear that of each R $ 2,40 that are part of the annual Gross Tax Charge, only R $ 1,00 comprised the Net Tax Charge excluding interest in 2008."

According to the survey, gross and net tax burdens have grown in the country as economic expansion has taken place. In 2004, gross cargo was 32,2% and net, 11,35% of GDP. In 2007, they had already increased to 34,7% (gross) and 13,06% of GDP (net).

The weight of interest on public spending helps to explain why Brazil has First World tax revenue, but investments in Third Party public services. A study by Ipea carried out with 18 countries, using data from the Federal Revenue and international organizations, showed that, in 2007, the country's gross tax burden exceeded that of Canada (33,1% of GDP) and that of Spain (32,7 , 13%). However, net cargo was the second worst, second only to Greece's XNUMX%.

Consequently, Brazil is one of the countries with the lowest per capita investment rate in the State. Among these 18 countries, Brazil was in penultimate place, spending US $ 1,58 thousand per inhabitant in 2007. Only ahead of South Korea (US $ 995) and very far from Norway's US $ 7,2 thousand or US $ 6,45 thousand per inhabitant in France.

(Online Value)