CARGA TRIBUTÁRIA: UMA PROPOSTA PARA SUA AVALIAÇÃO QUALITATIVA

Such a long time, the situation of the high tax burden has been discussed in Brazil. However, this statement make us asking if the results produced by the public actions, promoted obligatorily by the government, offered to people and financed with the mainly proceeding resources of the tax contribution, are compatible with the level of this collection. The public actions of the Brazilian State responsibility and, that is going to be discussed in this research are, mainly, those that determine the social order considering the factors of longevity, education and income population, those are based on social security, health and welfare; education, culture and leisure. This report intend to offer a counterpoint about a very used analysis criterion of the tax burden volume, based on its comparation with the GNV - gross national product, as it says in the record of Results of the National Treasury spread by the Finance Ministry. This criterion consider only the economic dimension of the tax burden, ignoring the correlation between the public actions performance under the government responsibility, available to the population and reflected on its development, and the tax collection of this mentioned population

Grantor

Programa de Pós-graduação em Sistemas de Gestão

Year dc:date.issued

2009

Author dc:creator

• Oliveira, Marcelo dos Santos de

• Carga tributária
• População
• Desenvolvimento humano
• Tax burden
• Population
• Human development

Statement dc:rights

• Acesso Aberto

Language dc:language

por

Repository record dc:identifier.uri

https://app.uff.br/riuff/handle/1/19098

OAI identifier oai:identifier

oai:app.uff.br:1/19098