Tributação ótima

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A teoria da tributação ótima tem por objetivo corrigir as distorções ocasionadas pelo tributo à economia e garantir o respeito à capacidade contributiva.

A tributação consiste na transferência compulsória de recursos do setor privado para o setor público. É uma exceção ao direito de propriedade, típico dos países capitalistas.

A tributação, dessa forma, acaba interferindo no comportamento das pessoas, seja no montante a ser consumido ou investido, às horas a serem trabalhadas. Também interfere nas decisões das empresas, como em contratações, quantidade a ser produzida ou mesmo em suas estruturas societárias.

Essa natureza dos tributos acaba gerando distorções na economia, ou seja, afeta negativamente as “leis do mercado”, inibindo determinadas ações que poderiam ser positivas em termos econômicos. É o caso dos atacadistas e distribuidores, que em termos de eficiência logística podem ser importantes, mas em face de uma cumulatividade tributária elevariam o custo do produto.

A teoria da tributação ótima nasceu da busca por tributos não distorcivos, ou seja, que não gerassem distorções na economia. Criada por estudiosos da área econômica (STERN, 1987; STIGLITZ, 2000), esta teoria se ocupa em pesquisar como os tributos “deveriam ser” instituídos de forma a atingir, primeiramente, os objetivos da eficiência econômica, ou seja, de causar menos impacto nas decisões dos indivíduos.

E “para que um tributo seja não distorcivo, não deve existir nada que os indivíduos possam fazer para alterar o montante do tributo que recai sobre eles”, como esclarecem Siqueira, Nogueira e Barbosa (2004, p. 173). Tributos cobrados em montantes fixos, que não se alterassem em face das escolhas dos agentes, atenderiam a este pressuposto.

Um exemplo seriam tributos cobrados em face de características físicas. Pessoas de olhos azuis pagariam “X” de tributo, enquanto pessoas de olhos verdes pagariam “Y” e assim por diante. Ou seja, não haveria nada que pudesse ser feito pelo agente para alterar o montante a ser pago. A quantidade de horas trabalhadas ou as opções de consumo ou investimento não teriam nenhum impacto no montante do tributo.

Tais tributos, classificados como lump sum, trariam, no entanto, consequências negativas, como advertem os próprios autores (2004), uma vez que não considerariam a realidade econômica de cada indivíduo. Iriam de encontro ao princípio da capacidade contributiva, consagrado nos sistemas tributários de diversas nações e na própria Constituição Federal do Brasil (TORRES, 2010).

Como destaca Roque Antonio Carraza (2006, p. 106), “é imperioso que a pessoa que revela possuir maior riqueza pague, em termos proporcionais, mais impostos que aqueloutra que a exteriorize em menor intensidade”. Ou seja, os tributos, para serem justos, devem ser graduados segundo a capacidade econômica do contribuinte e não simplesmente em características físicas do indivíduo.

Os tributos cobrados em montantes fixos, que não se alteram em decorrência das escolhas dos agentes, podem ser menos distorcivos à economia, mas não respeitam o pressuposto básico de um sistema tributário justo, que é respeitar a capacidade contributiva.

Justamente por isso, a teoria da tributação ótima não se baseia apenas na busca pela eficiência econômica, ou seja, na busca do “primeiro ótimo”. Conforme sinalizam Siqueira, Nogueira e Barbosa (2004, p. 175):

O termo “ótimo” nessa teoria deve ser entendido como um ótimo de segundo melhor, ou seja, o melhor resultado possível dado que impostos distorcivos devem ser inevitavelmente utilizados em razão da impossibilidade de se recorrer a impostos lump sum.

Não é por menos que:

A ciência moderna vem abandonando a pretensão de apresentar um sistema tributário ideal, para se concentrar na idealização ou otimização de alguns tributos (imposto de renda, imposto sobre valor acrescido) ou de certos princípios (progressividade, neutralidade), com a advertência de que o ótimo fiscal ou o melhor tributo possível é sempre o second best (TORRES, 2010, 363).

A teoria da tributação ótima tem os objetivos, portanto, de amenizar as distorções ocasionadas pelo tributo à economia e, ao mesmo tempo, garantir que a capacidade contributiva do agente seja preservada. Busca-se o “segundo ótimo”.

Adam Smith, em sua obra “A riqueza das nações”, estabeleceu quatro princípios que deveriam ser observados por um sistema tributário mais justo, quais sejam:

a) cada um deve contribuir com o Estado de acordo com suas respectivas capacidades, ou seja, em proporção à renda que respectivamente gozam sob a proteção do Estado;

b) o tributo deveria ser certo e não arbitrário. O tempo de pagamento, a maneira, a quantidade a ser paga, tudo deveria ser claro e simples para o contribuinte e para qualquer pessoa;

c) o momento de pagamento do tributo deveria ser o mais favorável ao contribuinte;

d) o tributo deve ser elaborado de forma que o custo para seu pagamento pelo contribuinte e para sua administração pelo Estado seja o menor possível.

A teoria da tributação ótima está alicerçada no primeiro e no último desses princípios (SIQUEIRA; NOGUEIRA; BARBOSA, 2004), ou seja, em equilibrar equidade e eficiência. É por isso que esta teoria não deve ficar restrita à área econômica, pois além de princípios de ordem econômica, também atende ao princípio da capacidade contributiva (CARRAZA, 2006) e ao postulado da eficiência administrativa (ÁVILA, 2005), demonstrando sua importância e sinergia com a área jurídica.

Como destaca Ricardo Lobo Torres (2010), apesar da tendência brasileira à utopia fiscal, a possibilidade de um sistema tributário ideal é fantasiosa. É necessário balancear os fatores de eficiência e equidade, de forma a instituir um sistema tributário justo, que atenda aos vários objetivos que contribuem para o desenvolvimento econômico e social do país.

A teoria da tributação ótima tem justamente este objetivo, ao auxiliar na identificação das distorções dos modelos tributários atuais e embasar sugestões de mudança, de forma a torná-lo mais justo e eficiente.

E sempre que a medida mais eficiente deflagrar consequências injustas, a melhor opção poderá ser o second best. Com isso, aproximaremos o sistema atual aos princípios da equidade e da eficiência, ou seja, a um modelo ótimo de tributação, como já propagava Adam Smith em 1776. Também estaremos aproximando a lei positiva da lei natural, que é justa, harmônica e moral e, por consequência, de menor “rejeição social” (MARTINS, 2005).

QUESTÃO CERTA: Supondo que os agentes econômicos são idênticos em suas preferências e que os mercados são independentes, a adoção da Regra de Ramsey para tributação ótima significa que: a adoção de um imposto eficiente é de caráter regressivo, dado que bens de menor elasticidade-preço da demanda ocupam uma parcela maior da renda dos mais pobres, em relação aos mais ricos.

Um ramo da teoria tributária, conhecido como tributação ótima, tem a preocupação de determinar a política tributária com base na minimização da perda de bem-estar da sociedade quando o governo deseja alcançar determinado nível de receita. Em outras palavras, qual é a estrutura tributária que minimiza o peso morto associado com o aumento de quantidade de receita do governo (STIGLITZ, 1988). 

O estudo de Ramsey(1927) foi o pioneiro nesta área. Seus resultados indicam que em vez de uma tributação uniforme dos produtos, um sistema tributário ótimo deve provocar uma mudança percentualmente uniforme na quantidade demandada de cada produto (GENTRY, 2008).

Sendo assim, uma tributação indireta uniforme, que não mude os preços relativos dos produtos, geralmente não é ótima (SLEMROD, 1990). A regra de Ramseytambém é conhecida como lei da elasticidade inversa, a qual postula que quanto menor for a elasticidade de um produto maior será a alíquota ótima incidente sobre esse produto. Um problema que surge com a regra de Ramsey é que produtos necessários serão mais tributados e isto faz com que o sistema tributário torne-se regressivo (DEATON, 1981). Nos modelos mais simples de tributação ótima, a minimização da perda de eficiência é o único objetivo. Os modelos mais sofisticados levam em consideração, além da perda de eficiência, os efeitos distributivos (SLEMROD, 1990). Deve-se a Mirrlees (1971) a introdução da preocupação com a progressividade da tributação dentro da linha de pesquisa em questão. Embora alguns modelos incorporem a preocupação distributiva, esta linha de pensamento é muito influenciada pela eficiência do ponto de vista de Pareto.Partindo desse ponto, a teoria da tributação ótima pode não ser adequada quando se pretende reverter uma situação de regressividade do sistema tributário.

QUESTÃO CERTA: O Estado, com o objetivo da tributação ótima, deve arrecadar uma dada receita tributária ao menor custo para a sociedade. Como os contribuintes com maior capacidade contributiva terão como estratégia serem vistos como contribuintes de menor capacidade contributiva e como os custos de fiscalização e punição são importantes, a tributação ótima caracteriza-se por: propor uma combinação de impostos tipo lump-sum (ou transferências fixas) com impostos sobre o consumo.

Segundo Heady (1993), desde os tempos de Adam Smith no final do século XVIII, os economistas buscam definir quais seriam as características desejáveis de um sistema tributário. Chegou-se então a cinco pontos considerados essenciais:

(i) Eficiência;

(ii) Equidade;

(iii) Transparência;

(iv) Simplicidade;

(v) Baixo custo de coleta

 

Os impostos distinguem-se em:

• Impostos por unidade produzida – montante fixo que incide sobre cada unidade vendida do bem. Ex: imposto sobre o tabaco; Estes impostos são proporcionais à quantidade.

• Impostos ad valorem – percentagem fixa do valor. Ex: IVA. Estes impostos são proporcionais ao valor.

• Um imposto lump-sum é um imposto (fixo) per capita. Ao contrário do que ocorre com os impostos sobre a renda ou sobre o capital, os impostos lump sum são independentes do nível de produto (PIB) e, como tal, não distorcem a eficiência da economia. No entanto, os impostos lump-sum são impostos regressivos, ou seja, os pobres arcam com impostos que representam uma parcela maior de sua renda.

QUESTÃO ERRADA: Caso a Receita Federal deseje maximizar a arrecadação tributária derivada de um imposto ad valorem, esse tributo deverá ser colocado sobre produtos transacionados em mercados competitivos e cuja elasticidade preço da demanda seja extremamente elevada.

O imposto ad valorem é aquele que incide sobre um valor. Um exemplo é o imposto de renda, ou o imposto factoring (que incide sobre títulos no mercado). Assim, se o produto for elástico ao preço, qualquer aumento deste fator será causa de diminuição da aquisição desse bem pelo consumidor.

QUESTÃO CERTA: Na estrutura tributária brasileira, há impostos cumulativos não passíveis de desoneração plena, o que provoca prejuízos para o país no mercado interno e no externo.

A cumulatividade de alguns tributos impede a recuperação total de créditos ao longo das cadeias produtivas, o equivalente a um aumento de custos para as empresas. Os setores mais afetados pela cumulatividade são os mais próximos do fim das cadeias de valor, o que desestimula a produção de bens de maior valor agregado. A cumulatividade também impede que os tributos sejam completamente desonerados nas exportações, efetivamente aumentando os preços dos produtos brasileiros no mercado internacional.

QUESTÃO ERRADA: A grande participação de tributos sobre bens e serviços na carga tributária brasileira favorece a progressividade do sistema ao onerar as pessoas de menor poder aquisitivo.

O foco no Brasil é a tributação sobre o consumo e não sobre a renda. Como a população mais pobre destina a totalidade de sua renda para o consumo, proporcionalmente ela paga mais impostos.  Logo, o imposto não é progressivo (aumenta proporcionalmente) e sim regressivo (quem tem menos renda paga proporcionalmente mais). 

QUESTÃO CERTA: O desenho tributário ótimo deve buscar a melhor combinação entre equidade e eficiência, ou seja, deve permitir ao governo arrecadar uma dada receita e alcançar objetivos distributivos ao menor custo.

Cópia do material da ESAF: o desenho tributário ótimo deve buscar a melhor combinação entre equidade e eficiência, ou seja, deve permitir ao governo arrecadar uma dada receita e alcançar objetivos distributivos ao menor custo.

Nesse contexto, são características necessárias a um sistema tributário ótimo:

• Ser o mais justo possível: os tributos devem ser universais e impostos sem distinção a indivíduos em situações similares;

• Ser escolhido de forma a minimizar sua interferência no sistema de mercado a fim de não torná-lo mais ineficiente;

• O mecanismo da tributação, associado às políticas orçamentárias, intervém diretamente na alocação dos recursos, na distribuição de recursos na sociedade, podendo reduzir as desigualdades na riqueza e na renda.

QUESTÃO CERTA: A regra de Ramsey, quando utilizada para definir a tarifa de acesso em indústrias de rede, implica repartir os custos fixos entre todos os consumidores e cobrar mais de quem é mais sensível a variações de preço.

A regra de Ramsey diz que, quanto menor for a sensibilidade (variação das quantidades demandadas de determinados bens/serviços devido ao aumento de preço) do consumidor em relação ao preço ou tarifa, maior deve ser a tributação deste bem ou serviço. Resumindo: se o consumidor é insensível à variação do preço, maior deve ser a carga tributária deste bem ou serviço.

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