A incidência tributária indireta sobre os gêneros alimentícios da cesta básica e suas implicações na administração dos recursos familiares - Viçosa/MG

• Ano de defesa: 2006
• Autor(a) principal: Gonçalves, Sérgio Luiz Agostinho
• Orientador(a): Loreto, Maria das Dores Saraiva de
• Banca de defesa: Teixeira, Karla Maria Damiano , Lima, Afonso Augusto Teixeira de Freitas de Carvalho , Faroni, Walmer , Ferreira, Marco Aurélio Marques
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Viçosa
• Programa de Pós-Graduação: Mestrado em Economia Doméstica
• Departamento: Economia familiar; Estudo da família; Teoria econômica e Educação do consumidor
• País: BR
• Palavras-chave em Português: Alimentos; Incidência de impostos; Preços; Custo de vida
• Palavras-chave em Inglês: Food; Tributary incidence; Prices; Cost and standard of living
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA DOMESTICA
• Link de acesso: http://locus.ufv.br/handle/123456789/3329

The present research tried to analyze the indirect taxation incidence implications on the basic group food and its reflexes in the families resources administration resident in the municipal district of Viçosa-MG; view the effective tributary reforms and, besides, the evidences that those fiscal mechanisms tend to promote the inequality and social exclusion. Specifically, it was objectified: to esteem the effective tributary load that happens on the basic group food items; to examine the indirect taxation reflexes (ICMS, PIS, COFINS and IPI) in the basic group value; besides analyzing the tributary desoneration implications in the consumption perspective. The exploratory and descriptive research had as theoretical referential the Family Resources Administration Model, presupposing that the families, face to the taxation, tend to accomplish fittings in its administrative system, by the resources realocation and consumption pattern modification. The study population was composed by the local supermarkets managers and by the smaller purchasing power family units (represented by the housekeepers); having been used two data collection methods: bibliographical research on the tributary legislation and its reforms and interviews with a population in study sample. The results showed that the incident indirect tributary load on the basic group food items was equivalent to 11.02% total value of the group. The meat and the bread were the products of larger weight in the alimentary expenses, although they don't correspond to those with larger taxation, as it is the margarine and sugar case. Relating the basic group value in Viçosa, with the minimum wage value (SM) effective, it is verified that to buy the products related in the group, a citizen would spend 36.18% of its wage, that it surpasses to the percentile of 20% of SM, recommended by the IBGE, so that the other family budget expenses are contemplated. In coherence with other empiric evidences, an inverse relationship was verified between the family income and the tributary incidence, with negative effects at the income justness and distribution. With relationship to a possible tributary desoneration implications on the basic food items, equivalent to an available family income increase, it could be observed that more of the interviewees half would enlarge its consumption pattern, by means of the another items inclusion not belonging to the basic group. In function of the results it can be concluded that the indirect taxation on the consumption of essential victuals to the human survival non selectivity and the regressivity, besides not being reverted in social improvements terms, are not assisting to the consumption pattern, once it doesn t take in consideration the preferences and the new perspectives of domestic units consumption.