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A economia política das reformas do IVA na Venezuela: Impacto distributivo e fiscal

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Description

Desde 1993, a Venezuela juntou-se à já longa lista de países que incluem o Imposto sobre o Valor Acrescentado (IVA) na sua estrutura fiscal. Como o IVA é um imposto sobre o consumo, a carga fiscal recai mais fortemente sobre os estratos de rendimento mais baixos, sendo por isso definido como um imposto regressivo. A fim de atenuar o impacto nos estratos de rendimento mais baixos, o imposto foi objeto de várias reformas desde a sua criação, incluindo alterações à lista de isenções e à taxa de imposto. Mas estas reformas foram também motivadas por razões políticas e económicas, principalmente ligadas à volatilidade das receitas petrolíferas. Da observação das variáveis e dos factos, é evidente que, na alteração das taxas do IVA, a política fiscal tem sido pró-cíclica, o que é um comportamento comum nas economias da América Latina e de outros países em desenvolvimento. Neste contexto, colocam-se três questões relevantes: qual é o impacto distributivo das isenções de IVA; qual é o sacrifício fiscal que estas isenções representam para o Estado; e qual é o custo de oportunidade destes recursos?

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
23 August 2023
Listed Since
25 August 2023

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