Hidden faces and sides in the Brazilian tax structure

Abstract

This article, the result of research aimed at the academic master's dissertation, presents data from some of the main research on inequality, concentration (income and capital) and tax structures in the world, in Latin America and, in more detail, in Brazil. It verifies and provides evidence that salaried workers in the country are proportionally more taxed than mega-entrepreneurs, contradicting theories that adhere to state neutrality. Additionally, it notes some negative effects of the tax structure and concentration of income to the detriment of small and medium entrepreneurs (SMEs). In the end, it lists different tax mechanisms intrinsic to the STB, effectively available, mainly to mega-entrepreneurs and large corporations, pointing to the real possibility of transferring the tax burden to the disadvantage of salaried workers and the lowering of profits of SMEs.