A Incidência Final dos Tributos Indiretos no Brasil：Estimativa Usando a Matriz de Insumo-Produto 2015
A Incidência Final dos Tributos Indiretos no Brasil: Estimativa Usando a Matriz de Insumo-Produto 2015
摘要：
商品和服务税约占巴西税收总额的45%。这种征税导致了一个高度复杂的系统，有几种税，不同的税基和多种税率。此外，大约43%的商品税落在投入上。在这种情况下，实际税率可能与法定税率有很大差异。在这项研究中，我们使用2015年巴西的投入产出矩阵和一种结合了投入品税收的多部门效应的方法来估计巴西间接税的最终发生率。
英文摘要：
Taxes on goods and services account for about 45% of total tax revenue in Brazil. This tax collection results in a highly complex system, with several taxes, different tax bases, and a multiplicity of rates. Moreover, about 43% of taxes on goods fall on inputs. In this context, the effective tax rates can substantially differ from the legal rates. In this study we estimate the final incidence of indirect taxes in Brazil using the 2015 Brazilian input-output matrix and a method that incorporates the multisector effects of the taxation of inputs.
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