By Tom Murphy
Of DOW JONES NEWSWIRES<\/p>\n\n\n\n
Brazilian President Dilma Rousseff has pledged to reform this year a national tax code as tangled and treacherous as the Amazon jungle.<\/p>\n\n\n\n
“There is broad consensus that measures should be taken,” Finance Minister Guido Mantega told Dow Jones Newswires in May. “There will be support in Congress.”<\/p>\n\n\n\n
Critics say it’s about time.<\/p>\n\n\n\n
“Brazil maintains a complex web of tax laws and rule-making,” said Federal University of Sao Paulo law professor Edson Pinto. “This allows the politicians who control it to dole out loopholes and exceptions in exchange for political benefits.”<\/p>\n\n\n\n
To call the system “Byzantine” would offend the ancient eastern empire of that name.<\/p>\n\n\n\n
Brazil levies 85 different taxes. Many “cascade” over one another–a favorite term of Brazilian tax lawyers–meaning that some taxes are charged over goods and services that already incorporate previous levies.<\/p>\n\n\n\n
“In other words, consumers pay taxes over taxes,” said Pinto. An example is sugar. All the applicable taxes charged at once would increase the price of sugar by 30%, but taxes levied over other taxes, in sequence, push the final price 44% higher.<\/p>\n\n\n\n
Many of Brazil’s 85 taxes are collected by the federal government, with a portion of the revenue funneled into four separate funds–obeying devilishly complex formulae for each tax type–before subsequently being paid out from the funds to states and municipalities in accordance with even more abstruse criteria combining population, geography, per capita income and factors as esoteric as the ratio of swampland to total territory.<\/p>\n\n\n\n
An exception is the ICMS value-added tax, charged by Brazil’s 27 states and responsible for more than half of state government revenues.<\/p>\n\n\n\n
The ICMS also generates complexities, since different states charge different rates for different products.<\/p>\n\n\n\n
“Imagine the headaches for a company distributing a variety of goods nationwide,” said former Finance Minister Mailson da Nobrega.<\/p>\n\n\n\n
The ICMS also provokes conflict between manufacturing states and their poorer agrarian neighbors, since revenue is divided between state of manufacture and state of sale. Governors of poorer states say the ICMS should be collected as a classic sales tax, benefiting only the state where goods are consumed.<\/p>\n\n\n\n
One result of this was a so-called “tax war” of abatements and other incentives in recent years by poorer states willing to give up a share of ICMS revenue to attract manufacturing.<\/p>\n\n\n\n
What would reform accomplish?<\/p>\n\n\n\n
Government proposals would sweep away many existing taxes, replacing lost revenue by raising rates on the remaining levies, consolidate the four redistribution funds into a single entity, unify the ICMS into a national value-added tax and switch classic welfare and retirement funding from a payroll tax to a tax on total corporate billing.<\/p>\n\n\n\n
To end the damaging tax wars, the unified ICMS would be charged at point of sale only. To compensate manufacturing states, a special fund would redistribute portions of ICMS revenue for a transitional period of several years.<\/p>\n\n\n\n
What reform will not accomplish is a reduction in Brazil’s crushing tax burden.<\/p>\n\n\n\n
When Brazilian tax revenues were first measured systematically in 1947 they equaled 13.8% of gross domestic product. In 2010, according to the Brazilian Tax Planning Institute, the burden had more than doubled to 35.0%.<\/p>\n\n\n\n
“Unfortunately, there is no way for the three levels of government to give up any revenue,” said Pinto. “They would go bankrupt. But everyone would gain if there were revenue-neutral simplification.”<\/p>\n\n\n\n
In a famous 2006 study, the World Bank gave Brazil the lowest marks among 140 countries for simplicity in tax preparation, noting that the average business spent 2,600 hours annually on tax paperwork, versus 332 hours for other countries.<\/p>\n\n\n\n
“Companies spend an average of 1.5% of receipts on tax bureaucracy,” said Pinto. “It’s like a separate tax in itself.”<\/p>\n\n\n\n
But does reform stand a chance in Congress?<\/p>\n\n\n\n
Both government and opposition leaders seem optimistic about prospects for at least limited reform this year.<\/p>\n\n\n\n
“We’re not going to try for a sweeping package of reforms all at once,” said Congressman Paulo Teixeira, Chamber of Deputies leader of Rousseff’s ruling Workers’ Party. “Piecemeal stands a better chance.”<\/p>\n\n\n\n
Teixeira said the switchover of welfare and retirement taxes from payroll to receipts was “a consensus” in Congress.<\/p>\n\n\n\n
Congressman Duarte Nogueira, leader of the opposition Social Democrats, agreed, saying his party will not block “consensus proposals” on welfare levies and tax simplification.<\/p>\n\n\n\n
Said former Finance Minister Nobrega, “Lasting reform will take some arm twisting. Governors, especially, have to be on board. We don’t need 27 different tax regimes. Today, 130 countries have a national value-added tax. Why not Brazil?”<\/p>\n\n\n\n
By Tom Murphy, Dow Jones Newswires; 55-11-3544-7090;
brazil@dowjones.com
(END) Dow Jones Newswires
June 15, 2011 13:20 ET (17:20 GMT)
Copyright (c) 2011 Dow Jones & Company, Inc.<\/p>\n\n\n\n
A presidente da rep\u00fablica Dilma Rousseff planejou reformar este ano o C\u00f3digo Tribut\u00e1rio Nacional, um emaranhado e trai\u00e7oeiro, como a Floresta Amaz\u00f4nica.<\/p>\n\n\n\n
“Existe um amplo consenso que as medidas ser\u00e3o tomadas.” disse o Ministro Guido Mantega ao Jornal Dow Jones em maio. “Haver\u00e1 apoio do Congresso”.<\/p>\n\n\n\n
O cr\u00edticos dizem que \u00e9 tempo de ocorrer a mudan\u00e7a:<\/p>\n\n\n\n
“O Brasil mant\u00e9m uma teia complexa de legisla\u00e7\u00e3o tribut\u00e1ria e estabelecimento de regras” Disse o professor da Universidade Federal de S\u00e3o Paulo, Edson Pinto. “Isso permite que pol\u00edticos que controlam o poder criem brechas e exce\u00e7\u00f5es em troca de benef\u00edcios pol\u00edticos.”
chamar o sistema de “Bizantino” ofenderia o Imp\u00e9rio Oriente antigo, que possu\u00eda o mesmo nome.<\/p>\n\n\n\n
O Brasil possui 85 diferentes impostos. Uma cascata sobre a outra- o termo favorito dos advogados tributaristas Brasileiros – significa que algumas taxas s\u00e3o cobradas sobre bens e servi\u00e7os que j\u00e1 incorporam taxas anteriores.<\/p>\n\n\n\n
“Em outras palavras, consumidores pagam taxas sobre taxas” disse Pinto. Um exemplo \u00e9 o a\u00e7\u00facar. Todos os impostos aplicados de uma vez aumentaria o pre\u00e7o em 30%, mas taxas sobre taxas, na seq\u00fc\u00eancia, geram um pre\u00e7o final 44% maior.<\/p>\n\n\n\n
Muitos dos 85 impostos s\u00e3o colecionados pelo governo federal, com uma parcela da receita canalizada em 4 fundos separados- obedecendo um diab\u00f3lico complexo de formulas para cada tipo de imposto – que s\u00e3o repassados para os fundos de arrecada\u00e7\u00e3o do estado e munic\u00edpios de acordo com crit\u00e9rios obscuros, combinando a popula\u00e7\u00e3o, a geografia, a renda per capta e demais fatores.<\/p>\n\n\n\n
Uma exce\u00e7\u00e3o \u00e9 o ICMS, dividido por 27 Estados Brasileiros e respons\u00e1vel por mais de metade das receitas do governo do estado.<\/p>\n\n\n\n
O ICMS tamb\u00e9m gera complexidades, uma vez que diferentes estados cobram taxas diferentes para diferentes produtos.<\/p>\n\n\n\n
“Imagine a dor de cabe\u00e7a de uma companhia distribuindo uma variedade de bens da na\u00e7\u00e3o.” disse o Ministro das Finan\u00e7as, Mailson N\u00f3brega.<\/p>\n\n\n\n
O ICMS provoca conflitos entre estados industrializados e seus vizinhos mais pobres, na medida em que a receita \u00e9 dividida entre o Estado industrializado e o estado de venda. Os Governadores dos estados mais pobres dizem que o ICMS deve ser recolhido como imposto sobre venda cl\u00e1ssica, beneficiando apenas o Estado onde as mercadorias s\u00e3o consumidas.<\/p>\n\n\n\n
Um resultado disto \u00e9 a chamada “Guerra Fiscal”, de abatimentos e outros incentivos ocorrida nos \u00faltimos anos entre Estados mais pobres dispostos a abrirem m\u00e3o de parte do ICMS para atrair fabricas.<\/p>\n\n\n\n
O que a reforma gera?<\/p>\n\n\n\n
A proposta do governo varreria muitos tributos existentes, subsistindo receitas perdidas ou aumentos dos impostos sobre diferentes n\u00edveis, consolidando 4 fundos redistribu\u00eddos em uma \u00fanica entidade, unificando o ICMS em um imposto sobre a taxa do bem estar nacional e da folha de pagamento da aposentadoria, criando um imposto sobre sal\u00e1rios.<\/p>\n\n\n\n
Para acabar com a diab\u00f3lica guerra fiscal, a unifica\u00e7\u00e3o de ICMS ser\u00e1 cobrado apenas local de venda. Para compensar os Estados fabricantes, um fundo especial ir\u00e1 redistribuir parcelas de ICMS por um per\u00edodo de transi\u00e7\u00e3o de v\u00e1rios anos.<\/p>\n\n\n\n
O que a reforma n\u00e3o vai conseguir \u00e9 uma redu\u00e7\u00e3o na esmagadora carga tribut\u00e1ria brasileira.<\/p>\n\n\n\n
Quando as receitas fiscais brasileiras foram medidas sistematicamente pela primeira vez, em 1947, elas igualaram 13,8% do produto interno bruto. Em 2010, de acordo com o Instituto de Planejamento Tribut\u00e1rio, tinha mais do que duplicado, tornando-se 35%.<\/p>\n\n\n\n
Infelizmente, n\u00e3o h\u00e1 outro caminho para os tr\u00eas n\u00edveis de governo, sen\u00e3o desistir de qualquer receita.\u201d Disse Pinto. \u201cEles iriam a fal\u00eancia. Mas todos ganhariam se houvesse uma simplifica\u00e7\u00e3o neutra.\u201d<\/p>\n\n\n\n
Em um famoso estudo feito em 2006, o Banco Mundial deu ao Brasil a menor marca entre 140 pa\u00edses para simplifica\u00e7\u00e3o da prepara\u00e7\u00e3o do imposto, observando que a m\u00e9dia gastam 2,600 horas anuais sobre os trabalhos fiscais, contra 332 horas dos outros pa\u00edses.<\/p>\n\n\n\n
As empresas gastam, em m\u00e9dia 1,5% das receitas fiscais com burocracias.\u201d Disse Pinto. \u201c\u00c9 como um imposto separado em si mesmo.\u201d<\/p>\n\n\n\n
Tem a reforma chance no congresso??<\/p>\n\n\n\n
Governo e oposi\u00e7\u00e3o parecem estar otimistas quanto as perspectivas de reforma deste ano.<\/p>\n\n\n\n
\u201cN\u00e3o vamos tentar por um pacote abrangente de uma s\u00f3 vez\u201d disse Paulo Teixera. \u201cCom o plano fragmentado, teremos maiores chances\u201d.<\/p>\n\n\n\n
Teixeira disse que a transi\u00e7\u00e3o para que haja incid\u00eancia de impostos sobre a folha de pagamento de aposentadoria ser\u00e1 um consenso no Congresso.<\/p>\n\n\n\n
Duarte Nogueira, l\u00edder da oposi\u00e7\u00e3o, concorda, dizendo que o partido n\u00e3o ir\u00e1 bloquear \u201cproposta consensual\u201d que gerar\u00e1 simplifica\u00e7\u00e3o tribut\u00e1ria.<\/p>\n\n\n\n
O ministro N\u00f3brega disse \u201ca \u00faltima reforma ter\u00e1 uma queda de bra\u00e7o. Governantes, especialmente, ter\u00e3o que estar a bordo. N\u00e3o precisamos de 27 diferentes tributos. Hoje, 130 pa\u00edses possuem taxas nacionais. Por que n\u00e3o o Brasil????\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"
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