Análise tributária dos efeitos do ICMS e do IRPF na distribuição de renda do estado do Ceará

Abstract

This study aims to analyze the impact of taxation based on the ICMS and income tax on the income distribution of Ceará State by considering the principle of taxpayers' ability to contribute. The main hypothesis adopted is that different levels of income lead taxpayers to have relative and different economic losses or gains when undergoing to the incidence of indirect and regressive taxes. In this sense, the specific objectives of this study are, as follows: to analyze if there is a regressivity of the ICMS tax and, to analyze the economic effects of taxation on the distribution of income of Ceará, and to relate the economic effects, between the ICMS and IRPF, with the participation of these taxes in the collection of the tax revenue of Ceará. To accomplish these objectives, the database of the Family Budget Survey (POF) of the years 2008 and 2009, a database that holds the total tax collection in the period from 2007 to 2017 of the Sefaz-CE, and the Finance dataset of the State that makes up the Statistical Yearbook of Ceará (IPECE), for the same period, were used. The results showed that the class of lower economic power is being burdened by a regressive net taxation, considering the ICMS and IRPF, and it is concluded that, within the scope of the research itself, there is a regressivity in the incidence of ICMS, and that the decline in participation of the ICMS in the tax revenue of the State of Ceará, giving rise to property taxes such as IPVA, decreases the regressivity of the tax system.