Contribuição previdenciária sobre a receita bruta: análise crítica e estudo de alternativas
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2016-03-30
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Araujo, Juliana Furtado Costa
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The present work analyzes the main aspects of the relief of the payroll program. Initially, this work presents the fiscal and extrafiscal effects of taxes. Then it presents the history of the Social Security Contribution on Gross Revenue ('CPRB'). Then, it analyzes the adequacy of the CPRB to the Federal Constitution of 1988 and the conclusion is that the contribution does not have constitutional grounds. Then the CPRB is studied in the light of relevant constitutional, administrative and economic principles. It is concluded that (i) the tax is harmful because it was established cumulatively; (ii) the CPRB was not created efficiently, since there was no increase of labor hiring nor economic development; (iii) the contribution violates the principle of equality, publicity, motivation and impersonality, because it is not applied to all companies and there are no reasons to include only a few economic sectors; and (iv) the rules are complex. Finally, it is suggested the extinction of the CPRB and that the relief of the payroll be made (i) by means of a tax reform such as the one of the constitutional amendment proposal nº 233, or (ii) together with an increase of the rate of other social contributions if necessary to avoid potential loss of revenue.
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Desoneração Não cumulatividade Folha de salários Efeitos fiscais e extrafiscais Contribuição previdenciária sobre a receita bruta CPRB Princípios Eficiência Isonomia Publicidade Motivação Impessoalidade Simplicidade Reforma tributária Exemption Payroll Fiscal and extrafiscal effects Social security contribution on gross revenue Principles Non-cumulative Efficiency Efficiency Equality Publicity Motivation Impersonality Simplicity Tax reform