Quarterly tax burden in Brazil 1991-1995 A methodological note

Vol. 16 No. 3 (1996)

Jul-Sep / 1996
Published July 1, 1996
PDF-Portuguese (Português (Brasil))
PDF-Portuguese (Português (Brasil))

How to Cite

Giambiagi, Fábio. 1996. “Quarterly Tax Burden in Brazil 1991-1995 A Methodological Note”. Brazilian Journal of Political Economy 16 (3):463-66. https://doi.org/10.1590/0101-31571996-0920.

Quarterly tax burden in Brazil 1991-1995 A methodological note

Fábio Giambiagi
Economista do Banco Nacional de Desenvolvimento Econômico e Social – BNDES, Rio de Janeiro/RJ.
Brazilian Journal of Political Economy, Vol. 16 No. 3 (1996), Jul-Sep / 1996, Pages 463-466

Abstract

This note describes the methodology of the quarterly GDP measured at current
prices and allows to calculate the quarterly federal government revenues (excluding the
Social Security System) / GDP ratio, on a quarterly basis, since 1991. The data show a
more agile analysis of the evolution of the fiscal revenues. It is shown that, beginning in
1993, an undeniable increase of the fiscal revenues / GDP ratio has occurred. This movement
continued along 1995, despite the end of the Temporary Tax on Financial Transactions
(IPMF). Consequently, between 1992 and 1995, the federal government fiscal revenues
experienced an increase of almost 3 points of GDP.

JEL Classification: H20; H22.


Keywords: Tax revenue GDP