Abstract

PAES, Nelson Leitão. Diagnóstico da tributação da renda da pessoa jurídica no Brasil^º. Estud. Econ. [online]. 2018, vol.35, n.71, pp. 47-72. ISSN 2525-1295.

This paper analyzed the taxation of corporate income in Brazil in its recent history, importance of the revenues, impact on investment and sector tax burden, always from the comparative perspective. Thus, the evolution of taxation on income in Brazil in its most important aspects is compared with the trajectories of countries from the Organization for Economic Cooperation and Development (OECD) and Latin America. The results show that Brazil has high nominal rates with lower revenues than the average for Latin America and the OECD. For investment, the country also has high effective tax rates, well above the average of developed countries. In the sector study, the numbers suggest a rapid migration of the corporate income tax base from the industrial sector to the financial sector between 2008 and 2012.

Keywords : Corporate Income Tax; Effective Rates; Tax Burden; Economic Sectors.