Economic -Tax Studies/Studies and Statistics

Consolidation of 2003 Individual Income Tax Returns (2003 DIRPF Consolidation), containing tables and graphs, with aggregation of the most important data drawn from 2003 tax returns at the national level. The amounts declared by individual taxpayers are totaled and broken down by earnings subject to exclusive taxation, exempt earnings and non-taxable earnings, taxable earnings, deductions, income tax calculation, assets of individual taxpayers in 2002, together with information on the type of tax return form utilized and the means through which these forms were submitted.

Table with the principal aggregate data drawn from 2004 Individual Income Tax Returns (DIRPF). The aggregation does not include data drawn from paper-based tax returns.

Report consolidating 2004 DIPJ, containing graphs and tables with nationwide information on the major segments of the Corporate Economic-Fiscal Information Declarations submitted in 2004 for calendar year 2003. Aside from the aggregate amounts subject to taxation (Real and Presumed Profits and SIMPLES), they also include aggregate data on IRPJ taxpayers that are beneficiaries of IRPJ exemptions or immunities. This information provides an overview of DIPJ taxpayers and serves as an important tool for managerial guidance and support for studies and research.

08/24/2006 - Tax Load in Brazil -2005

Presents a calculation and evaluation of the gross Brazilian tax load in 2005. The tax load concept utilized is quite broad and includes social contributions, contributions on intervention in the economic domain and those of interest to professional and economic categories, together with taxes, fees and contributions targeted at improvements and covered by the tax concept set out in article 145 of the Federal Constitution. Contributions to the Employment Compensation Fund (FGTS) are also included in calculation of the tax load.

08/10/2006 - Large DIRPF Numbers – 2000 to 2003

Table with the principal aggregate data drawn from 2000 to 2003 Individual Income Tax Returns (DIRPF). The aggregation does not include data drawn from paper-based tax returns.