Efeitos dos impostos diretos e indiretos sobre a renda disponível dos agentes econômicos brasileiros: uma análise do período 1995-2012

Abstract

The increase in tax revenues mainly, come from indirect taxes has a strong impact on individual decisions of economic agents. Therefore, fashion is of great importance to investigate the economic implications of direct and indirect taxes on disposable income of Brazilian society and in the composition of the Brazilian GDP. Being of great value to the study, since they can collaborate with possible implementations of tax policies that will minimize the impact caused by high taxation on goods and services. Ideally taxation possessed fair degree among the various forms of taxes: taxes, fees and contributions for improvement. However, Brazil holds regressive policy, i.e., more onerous earners. Thus, the work has the objective to ascertain the economic implications of taxes on goods and income in purchasing power of Brazilian society between the years 1995-2012, understood period after the Real Plan. To meet this goal we used the vector error correction model (VEC), since the variables are cointegrated and exhibit stationarity in the first difference. The basis of quarterly data collected in the database IPEADATA was used, with time interval 1995 to 2012. The results suggest that indirect taxes and GDP interfere in disposable income in greater magnitude, whereas direct taxes do not show such significant interference as observed in the other variables analyzed.