A relação entre o nível de tributação indireta e o grau de liberdade econômica dos países : uma análise de corte transversal

• Ano de defesa: 2020
• Autor(a) principal: Matos, Daniel Oliveira
• Orientador(a): Scarano, Paulo Rogério
• Banca de defesa: Muramatsu, Roberta, Barbieri, Fábio
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Economia e Mercados
• Departamento: Centro de Ciências Sociais e Aplicadas (CCSA)
• País: Brasil
• Palavras-chave em Português: instituições; liberdade econômica; tributação indireta; tributos; distorções tributárias
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA
• Link de acesso: http://dspace.mackenzie.br/handle/10899/26611

This research studies the relationship between the level of indirect taxation and the degree of economic freedom of countries through cross-sectional analysis. Therefore, it starts with a the- oretical discussion about the relationship between institutions and economic freedom, discuss- ing the importance of the latter for the prosperity of countries. Faced with such relevance of economic freedom, the work proceeds with a literature review to identify its main determinants. The literature review reveals a possible gap, involving the possible relationships between the form of taxation and the degree of economic freedom of countries. Thus, the present work tests the hypothesis that there is a negative association between the levels of indirect taxation and economic freedom. To this end, it will evaluate a sample composed of more than 70 countries for the years 2005 and 2017, estimating a multiple regression model of ordinary least squares, (OLS), in which the dependent variable is the World Economic Freedom Index (EFW), pre- pared annually by the Fraser Institute, and the explanatory variables based on its main determi- nants identified by the literature: democracy (measured by Freedom House) and inequality (measured by the Gini index). In addition, the present work includes the level of indirect taxa- tion (measured as a percentage of the total revenue from taxes on goods and services) as an explanatory variable. In this model, statistically significant results were found for the variables related to democracy, in accordance with the results found in the literature, and for the variable level of indirect taxation, and countries whose taxation was more intensive in indirect taxes had a lower degree of economic freedom.