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Value Added Tax (VAT) and Retail Sales Tax (RST): A Comparative Analysis on the Two Tax Methodologies in the U.S.

DOI: http://dx.doi.org/10.18838/2318-8529/rdiet.v1n1p60-87

http://portalrevistas.ucb.br/index.php/RDIET/index 

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Marcos A. P. Valadao1

 

Resumo: O artigo aponta as diferenças entre o imposto sobre o valor agregado (IVA) e o imposto sobre vendas no varejo (IVV), considerando a possibilidade da adoção de um imposto sobre o consume na esfera federal nos Estados Unidos da América (EUA), e suas repercussões nacionais e internacionais. Tanto o IVA quando o IVV são tributos indiretos sobre o consumo, que podem ser cobrados de diversas maneiras com diferentes conseqüências legais e econômicas. Primeiramente o artigo distingue as diferenças entre imposto sobre a renda e imposto sobre o consumo considerando os seus aspectos mais importantes (cobrança, lançamento, origem ou destino, tributação de serviços, alíquota zero, imposição federal, estadual ou local, aspectos e auditagem e cumprimento da legislação). O artigo então discute esses aspectos para fazer uma análise das vantagens e desvantagens do IVA e do IVV, assumindo a possibilidade de implementação de tributação indireta sobre o consumo nos EUA. Ao final, o artigo conclui que a melhor opção é o IVA, e me mo que o IVA não vá substituir o imposto sobre a renda ou outro imposto qualquer, o IVA deveria ser implementado deforma a aumentar a eficiência do sistema tributário por permitir que o Governo simplifique as outras formas de tributação (e também diminuendo as alíquotas) Empregando mais modalidades tributárias, o Governo pode simplificar cada tipo de tributo individualmente.

Palavras-chave: Autoritarismo. Repressão. Movimentos sociais. Relações de dominação. Teoria política. Direito.

 

Abstract: The paper points out the principal features of the value added tax (VAT) and the retail sales tax (RST), considering the possibility of adopting a consumption tax at the federal level in he US, and its internal and international repercussion. Both the VAT and RST are indirect taxes on consumption, and can be levied in a variety of manners, with different legal and economic consequences. The text first makes a necessary distinction between income tax, consumption tax, direct and indirect taxation. Further, it addresses both VAT and RST, considering their most important aspects (assessment, levying methods: destination or origin problem, services taxation, ―zero rate‖, federal, state or local imposition, audit, and compliance). The paper discusses these subjects in order to make a comparison between the advantages and disadvantages of the VAT and RST, considering the implementation of federal indirect consumption tax in the U.S. Finally, the paper comes to the conclusion that VAT is the best option, and that even though VAT will not substitute income tax or other, it should be implemented, improving the tax system efficiency by allowing Government to simplify other taxes (also decreasing tax rates). By employing more tax forms Government can easier simplify each tax form per se.

Key words: Value added tax. VAT. Retail sales tax. RST. Tax Reform. Simplification of the Tax System. Taxation and federalism

 

1 e-mail at valadao@ucb.br.

 

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