sábado, 6 de novembro de 2010

Brazil: The Possible Reform. Tax or Fiscal?

The development of a society is measured, above all for the involvement degree in social and cultural themes. In those societies there is reasonable technological development with viable access to most of the population and, in the social aspect she has primordial importance the political discernment where the main discussions are returned to the economy and education. The access to the health, education and safety is rule and no exception and, even if no excessively consumerists those societies have reasonable purchasing power and access to durable goods. 
The discernment of the population is visible, mainly in what she concerns a better distribution of income, not existing great disparities. The direct participation of the society, demanding a posture from their rulers gone back to the interests of the population and of combat to the corruption is visible and, the collected taxes are addressed to the education, houses, highways, hospitals, programs of health and fair retirements. This is nothing else that a true Democratic State. The democracy exists in fact and it consists of a right State that results of permanent claims on the part of the citizens. 
There is something wrong in a country that, on a side there is a president with superior approval to 80% (eighty percent) and on another side, in the hour of containing their activities, some multinationals face bureaucratic demands imposed by the Tax collections for us to conclude the process, only getting if he liberates of the difficulties through the Judiciary Power, as it announced the press recently, or, where an institute collects people's contributions and companies, for the social insurance, with base in the income and, in the hour of retiring those people it establishes a roof conjugated with an index that reduces the retirements along the time.
In the “Allegory of the Cave”, Socrates compares the education, or his lack, to a situation where a group of people that they have lived for a lifetime inside of a cave and, during that whole time, the only realities of the exterior that they knew were shadows projected in the wall. One of those people that leaving the cave came to know objects and the light, it was taken to form new conclusions concerning the reality pattern. Remembering the whole suffering that passed at the cave, he remembered the others that there were still, however, when returning to the cave, it felt difficulties, because their eyes would already have if adapted to the clarity. Their old companions that there were still had the idea that to leave of there it was bad, because “it would destroy their views”, taking them to attack him for not removing them of there. 
It is false the idea of the existence in the world of developed societies and in development. The sentence “the country of the future” sends to an idea than it will always be for coming, but, it will never be the present, because he refers to the future and this doesn't exist, the one that exists is what can be lived now. Then, if a society needs to establish a " minimum " income with base in denominated institutes of “bag family” (in literal translation), for a majority of the society without access to the education and the knowledge and, exactly for they leave not that cave as well as they approve unanimously who propitiates them the shadow, they cannot be developed, therefore this is directly linked to know the light and to have access to the information. A developed society is happy for having changed his situation and, everything would do for not returning to that life of shadows.

Certain time, when she brought to a great Brazilian company the information that the collection for the government of IPI - Tax on Industrialized Products, incident about transport operations was unconstitutional, I heard from the company that this not was a problem in the measure in that outstanding in fiscal document it was collected of the following taxpayer and so forth until the final consumer, because it was treated of the phenomenon no cumulative. Then, because the appealing concern with tax reform? Today, the main tributes collected in Brazil are no cumulative: Program of Social Integration (1,65%); Contribution for the Financing of the Social Insurance (7,60%); Tax on Industrialized Products (5,00%) and IVA - Tax on the Circulation of goods (products) and Services (18,0%). 
Being no-cumulative, for corollary logical they are collected of the society and not of the company in itself! The taxes collected directly of the companies are CSLL - Social Contribution on the net profit and IRPJ - income tax of the legal entity and, as the own names say, the incidence feels on the net profit and the income, anything that a good accounting cannot lessen. There is a diversity of juridical and lawful tools that they allow a series of reductions on the tax to pay; being the remaining transferred the consumer. 
Then, the priority is a good transport infrastructure in the country and the fiscal reform, and this last one consists exactly of the decrease of the public expenses, where the government doesn't spend more than collects, rationalizing the public machine. The reduction of subsidies and fiscal incentives increase the Government's income naturally for the composition of prices and public tariffs. It is also primordial the maintenance of stable interests and the administration of the coin, avoiding the use of his appreciation as antidote to the inflationary pressures. 
She reforms tax it diverges of fiscal reform and, as divergent institutes; the first consists exactly of tax imposition, while the second refers to the administration of expenses. The society that has good fiscalization of his public expense gets to control the interest rate interns without needing to finance at the market and not using the exchange as instrument of inflation control that, for his shift you consists exactly of the contention of the public expense. Therefore, the good manager besides guaranteeing the good collection contains the public expense.

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