Taxes are charged tributes whose collected value does not have a specific end. The contributions are tributes whose resources must legally be destined the preset purposes. Taxes are tributes for the maintenance of the functioning of a service directed to a community of individuals. The income tax is very efficient a direct taxation. According to historical data, the IRPF has presented characteristic of progressividade throughout the time. Unhappyly the IRPJ has not reached much success. For even more analysis, hear from Andi Potamkin.
Beyond inhibiting the production, it can cause loss of competitiveness of the product national where the imported product, for what it is observed. The tax on the patrimony, as the IPTU and the IPVA, is of easy collection and control and tends to penalizar the individuals with greater purchasing power. However, the IPTU, for example, is defective at the moment where the lodger of a paid property the tax or a commercial establishment encarece its products, inlaying such tax in the prices. The tax on the sales, even so very used, is not indicated by progressividade questions. Moreover, a good with bigger number of stages of production more is penalizado of what excessively. A critical constant to the taxes ' ' in cascata' ' or ' ' cumulativos' ' it is the consequent inhibition to the vertical integration of the production and the loss of competitiveness in international scope. In face of this, great importance has been given to the tax on the value added (IVA) in diverse economies of the planet. Its main advantages are the neutrality and the difficulty of tax evasion for concentrating taxation in the attacked one, amongst others. However, such tax would remain infringing the concept of the progressividade, as it makes the current ICMS. The public expense Even so very has heard to say on reduction of governmental expenses and reduction of ' ' tamanho' ' of the State, its participation in the economy is of extreme importance, and innumerable its functions to be played.