Considerações econômicas a respeito da defasagem na atualização da Tabela do Imposto de Renda

Abstract

This paper aims to comment on the impact of the non-updating of the IRPF table on the household budget, analyzing the residuals of the correction tables since 1996, the salary insertion ranges since then, the simulation of the table by the lag accumulated, and the reduction of monthly Income Tax (IR) from the proposed simulated adjustment, based on data from official institutes. The results show that updating the IR table due to inflation would allow the tax exemption range to rise from R $ 22,847.76 to R $ 46,579.80 annually. At the other end, in the highest incidence range, would be taxpayers with an annual income of not less than R $ 114,773.04, while currently IR workers pay with income of R $ 55,976.16 per year. In general, the study shows that around 10 million Brazilians would fail to pay income tax by updating the rates by inflationary indices, but that there would be a cost to the State of lower revenue collection.