{"id":2372,"date":"2021-10-21T15:41:49","date_gmt":"2021-10-21T18:41:49","guid":{"rendered":"https:\/\/madeusp.com.br\/?post_type=made_publication&#038;p=2372"},"modified":"2024-11-01T19:35:47","modified_gmt":"2024-11-01T22:35:47","slug":"o-imposto-de-renda-da-pessoa-fisica-no-tempo-um-breve-historico-do-discurso-politico-brasileiro-nas-reformas-tributarias","status":"publish","type":"made_publication","link":"https:\/\/madeusp.com.br\/en\/publications\/articles\/o-imposto-de-renda-da-pessoa-fisica-no-tempo-um-breve-historico-do-discurso-politico-brasileiro-nas-reformas-tributarias\/","title":{"rendered":"O Imposto de Renda da Pessoa F\u00edsica no tempo: um breve hist\u00f3rico do discurso pol\u00edtico brasileiro nas reformas tribut\u00e1rias"},"content":{"rendered":"<p>Esta nota \u00e9 o pri\u00admei\u00adro pas\u00adso de um pro\u00adje\u00adto de pes\u00adqui\u00adsa que bus\u00adca ava\u00adli\u00adar o efei\u00adto da pro\u00adgres\u00adsi\u00advi\u00adda\u00adde do Impos\u00adto de Ren\u00adda da Pes\u00adsoa F\u00edsi\u00adca (IRPF) sobre o cres\u00adci\u00admen\u00adto econ\u00f4\u00admi\u00adco. A par\u00adtir de infor\u00adma\u00ad\u00e7\u00f5es da Recei\u00adta Fede\u00adral, mon\u00adta\u00admos uma base de dados com 118 leis que alte\u00adra\u00adram a legis\u00adla\u00ad\u00e7\u00e3o do IRPF entre 1947 e 2020. Em segui\u00adda, as clas\u00adsi\u00adfi\u00adca\u00admos quan\u00adto \u00e0 jus\u00adti\u00adfi\u00adca\u00adti\u00adva pol\u00ed\u00adti\u00adca apre\u00adsen\u00adta\u00adda com a pro\u00adpo\u00adsi\u00ad\u00e7\u00e3o da lei. Iden\u00adti\u00adfi\u00adca\u00admos que a mai\u00ado\u00adria das mudan\u00ad\u00e7as legis\u00adla\u00adti\u00advas foram jus\u00adti\u00adfi\u00adca\u00addas como for\u00admas de aumen\u00adtar o cres\u00adci\u00admen\u00adto econ\u00f4\u00admi\u00adco de lon\u00adgo pra\u00adzo (28%)&nbsp;e<br>\nmoder\u00adni\u00adzar o sis\u00adte\u00adma tri\u00adbu\u00adt\u00e1\u00adrio (20%). Pou\u00adcas leis tive\u00adram como obje\u00adti\u00advo ale\u00adga\u00addo alte\u00adrar a dis\u00adtri\u00adbui\u00ad\u00e7\u00e3o de ren\u00adda (15%). As leis res\u00adtan\u00adtes se pre\u00ado\u00adcu\u00adpa\u00advam com ques\u00adt\u00f5es de cur\u00adto pra\u00adzo como infla\u00ad\u00e7\u00e3o, arre\u00adca\u00adda\u00ad\u00e7\u00e3o e cen\u00e1\u00adri\u00ados de cri\u00adse. Esta an\u00e1\u00adli\u00adse nar\u00adra\u00adti\u00adva das mudan\u00ad\u00e7as na lei \u00e9 com\u00adple\u00admen\u00adta\u00adda com um estu\u00addo da evo\u00adlu\u00ad\u00e7\u00e3o do IRPF ao lon\u00adgo de tr\u00eas per\u00edo\u00addos: os anos entre o Esta\u00addo Novo e a Dita\u00addu\u00adra Mili\u00adtar (1947\u20131963), os anos da Dita\u00addu\u00adra Mili\u00adtar (1964\u20131985) e a Rede\u00admo\u00adcra\u00adti\u00adza\u00ad\u00e7\u00e3o (1986\u20132020), que nos per\u00admi\u00adte rela\u00adci\u00ado\u00adnar a evo\u00adlu\u00ad\u00e7\u00e3o his\u00adt\u00f3\u00adri\u00adca do IRPF com o dis\u00adcur\u00adso pol\u00ed\u00adti\u00adco por tr\u00e1s das refor\u00admas pro\u00adpos\u00adtas. No pri\u00admei\u00adro per\u00edo\u00addo, embo\u00adra as mudan\u00ad\u00e7as do IRPF visas\u00adsem prin\u00adci\u00adpal\u00admen\u00adte aumen\u00adtar a arre\u00adca\u00adda\u00ad\u00e7\u00e3o da Uni\u00e3o, as medi\u00addas ado\u00adta\u00addas levam a um gran\u00adde aumen\u00adto da pro\u00adgres\u00adsi\u00advi\u00adda\u00adde do impos\u00adto. Duran\u00adte a Dita\u00addu\u00adra, h\u00e1 rela\u00adti\u00adva\u00admen\u00adte mais leis jus\u00adti\u00adfi\u00adca\u00addas com base numa pre\u00ado\u00adcu\u00adpa\u00ad\u00e7\u00e3o com a dis\u00adtri\u00adbui\u00ad\u00e7\u00e3o de ren\u00adda, espe\u00adci\u00adal\u00admen\u00adte a par\u00adtir de 1975, mas cuja imple\u00admen\u00adta\u00ad\u00e7\u00e3o n\u00e3o foi sufi\u00adci\u00aden\u00adte para rever\u00adter a ten\u00add\u00ean\u00adcia de aumen\u00adto da con\u00adcen\u00adtra\u00ad\u00e7\u00e3o de ren\u00adda duran\u00adte o per\u00edo\u00addo. J\u00e1 duran\u00adte a rede\u00admo\u00adcra\u00adti\u00adza\u00ad\u00e7\u00e3o, por outro lado, h\u00e1 pou\u00adcas leis moti\u00adva\u00addas por uma pre\u00ado\u00adcu\u00adpa\u00ad\u00e7\u00e3o com a desi\u00adgual\u00adda\u00adde de ren\u00adda, e a jus\u00adti\u00adfi\u00adca\u00adti\u00adva de moder\u00adni\u00adza\u00ad\u00e7\u00e3o do tri\u00adbu\u00adto \u00e9 a mais comum. A que\u00adda na pro\u00adgres\u00adsi\u00advi\u00adda\u00adde do IRPF duran\u00adte a rede\u00admo\u00adcra\u00adti\u00adza\u00ad\u00e7\u00e3o \u00e9 refle\u00adxo de leis que foram jus\u00adti\u00adfi\u00adca\u00addas por seu car\u00e1\u00adter \u201cmoder\u00adni\u00adzan\u00adte\u201d ou \u201csim\u00adpli\u00adfi\u00adca\u00addor\u201d. Nes\u00adte sen\u00adti\u00addo, a nova pro\u00adpos\u00adta de refor\u00adma do IRPF, jus\u00adti\u00adfi\u00adca\u00adda em ter\u00admos de moder\u00adni\u00adza\u00ad\u00e7\u00e3o do tri\u00adbu\u00adto e sem efei\u00adto rele\u00advan\u00adte sobre a desi\u00adgual\u00adda\u00adde de ren\u00adda, con\u00adti\u00adnua a ten\u00add\u00ean\u00adcia his\u00adt\u00f3\u00adri\u00adca de subu\u00adti\u00adli\u00adza\u00ad\u00e7\u00e3o do IRPF como ins\u00adtru\u00admen\u00adto de redis\u00adtri\u00adbui\u00ad\u00e7\u00e3o de&nbsp;renda.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Esta nota \u00e9 o pri\u00admei\u00adro pas\u00adso de um pro\u00adje\u00adto de pes\u00adqui\u00adsa que bus\u00adca ava\u00adli\u00adar o efei\u00adto da pro\u00adgres\u00adsi\u00advi\u00adda\u00adde do Impos\u00adto de Ren\u00adda da Pes\u00adsoa F\u00edsi\u00adca (IRPF) sobre o cres\u00adci\u00admen\u00adto econ\u00f4\u00admi\u00adco. A par\u00adtir de infor\u00adma\u00ad\u00e7\u00f5es da Recei\u00adta Fede\u00adral, mon\u00adta\u00admos uma base de dados com 118 leis que alte\u00adra\u00adram a legis\u00adla\u00ad\u00e7\u00e3o do IRPF entre 1947 e&nbsp;2020.&nbsp;[\u2026]<\/p>\n","protected":false},"template":"","tags":[],"made_publication_type":[175],"class_list":["post-2372","made_publication","type-made_publication","status-publish","hentry","made_publication_type-policy-notes"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>O Imposto de Renda da Pessoa F\u00edsica no tempo: um breve hist\u00f3rico do discurso pol\u00edtico brasileiro nas reformas tribut\u00e1rias &#8212; Made<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/madeusp.com.br\/en\/publications\/articles\/o-imposto-de-renda-da-pessoa-fisica-no-tempo-um-breve-historico-do-discurso-politico-brasileiro-nas-reformas-tributarias\/\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/madeusp.com.br\\\/en\\\/publications\\\/articles\\\/o-imposto-de-renda-da-pessoa-fisica-no-tempo-um-breve-historico-do-discurso-politico-brasileiro-nas-reformas-tributarias\\\/\",\"url\":\"https:\\\/\\\/madeusp.com.br\\\/en\\\/publications\\\/articles\\\/o-imposto-de-renda-da-pessoa-fisica-no-tempo-um-breve-historico-do-discurso-politico-brasileiro-nas-reformas-tributarias\\\/\",\"name\":\"O Imposto de Renda da Pessoa F\u00edsica no tempo: um breve hist\u00f3rico do discurso pol\u00edtico brasileiro nas reformas tribut\u00e1rias &#8212; 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