Tributação Inteligente

ROMA – Uma política fiscal eficaz que garanta receitas internas adequadas é determinante para que um país tenha capacidade para levar a cabo políticas de desenvolvimento. Mas as receitas fiscais são pouco elevadas na maioria dos países em desenvolvimento, impedindo a evolução no sentido de um desenvolvimento económico mais equilibrado, inclusivo e sustentável, capaz de melhorar a saúde pública e aumentar os padrões de vida.

Embora as receitas não fiscais possam contribuir significativamente para o PIB total de alguns países, os valores médios do rácio impostos/PIB em países de baixos rendimentos e em países de rendimentos médios baixos são aproximadamente equivalentes a 15% e 19%, respectivamente - uma média significativamente inferior à da OCDE que ultrapassa os 35%. No sentido de financiar projectos de desenvolvimento, os países pobres e os países de rendimentos médios baixos deverão elaborar e implementar estratégias fiscais para aumentar as receitas internas.

Isto implica abandonar o dogma vigente de que os impostos só devem ser aumentados quando for absolutamente necessário. De acordo com esta perspectiva, as taxas de imposto mais baixas aumentam o rácio impostos/PIB, garantindo um melhor cumprimento das leis fiscais e favorecendo a tributação indirecta (como o imposto sobre o valor acrescentado), com o objectivo de alargar a base tributável para incluir os contribuintes cujos rendimentos são mais modestos.

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