{"id":2784,"date":"2025-06-06T09:19:26","date_gmt":"2025-06-06T12:19:26","guid":{"rendered":"https:\/\/madeusp.com.br\/?post_type=made_publication&p=2784"},"modified":"2025-06-06T09:20:13","modified_gmt":"2025-06-06T12:20:13","slug":"reforma-do-irpf-avancos-limites-e-caminhos-para-maior-progressividade","status":"publish","type":"made_publication","link":"https:\/\/madeusp.com.br\/en\/publicacoes\/artigos\/reforma-do-irpf-avancos-limites-e-caminhos-para-maior-progressividade\/","title":{"rendered":"Reforma do IRPF: avan\u00e7os, limites e caminhos para maior progressividade"},"content":{"rendered":"

Em abril de 2025, o gover\u00adno fede\u00adral apre\u00adsen\u00adtou uma pro\u00adpos\u00adta de refor\u00adma do Impos\u00adto de Ren\u00adda da Pes\u00adsoa F\u00edsi\u00adca (IRPF) com dois pila\u00adres cen\u00adtrais: a ampli\u00ada\u00ad\u00e7\u00e3o da fai\u00adxa de isen\u00ad\u00e7\u00e3o para ren\u00addas men\u00adsais de at\u00e9 R$ 5 mil e a cri\u00ada\u00ad\u00e7\u00e3o de uma al\u00ed\u00adquo\u00adta m\u00edni\u00adma para ren\u00addas anu\u00adais supe\u00adri\u00ado\u00adres a R$ 600 mil. Nos\u00adsos c\u00e1l\u00adcu\u00adlos indi\u00adcam que a pro\u00adpos\u00adta \u00e9 fis\u00adcal\u00admen\u00adte neu\u00adtra e pro\u00admo\u00adve uma redu\u00ad\u00e7\u00e3o da desi\u00adgual\u00adda\u00adde, ain\u00adda que modes\u00adta, com que\u00adda de 0,32% no \u00edndi\u00adce de Gini e recuo de 0,6 pon\u00adto per\u00adcen\u00adtu\u00adal na par\u00adti\u00adci\u00adpa\u00ad\u00e7\u00e3o do 1% mais rico na ren\u00adda total. Ain\u00adda assim, o sis\u00adte\u00adma per\u00adma\u00adne\u00adce regres\u00adsi\u00advo no topo da distribui\u00e7\u00e3o.<\/b><\/p>\n

A nota com\u00adpa\u00adra essa pro\u00adpos\u00adta com duas alter\u00adna\u00adti\u00advas. A pro\u00adpos\u00adta do Par\u00adti\u00addo Pro\u00adgres\u00adsis\u00adta ele\u00adva o piso da al\u00ed\u00adquo\u00adta m\u00edni\u00adma para R$ 150 mil men\u00adsais e apli\u00adca uma al\u00ed\u00adquo\u00adta ini\u00adci\u00adal de ape\u00adnas 4%, que cres\u00adce mui\u00adto len\u00adta\u00admen\u00adte at\u00e9 atin\u00adgir 15% ape\u00adnas para ren\u00addas supe\u00adri\u00ado\u00adres a R$ 1 bilh\u00e3o. Como resul\u00adta\u00addo, essa pro\u00adpos\u00adta gera um d\u00e9fi\u00adcit de R$ 38 bilh\u00f5es e aumen\u00adta a desi\u00adgual\u00adda\u00adde, ampli\u00adan\u00addo a fatia da ren\u00adda apro\u00adpri\u00ada\u00adda pelos mais ricos e redu\u00adzin\u00addo a par\u00adce\u00adla dos 90% com menor renda.<\/b><\/p>\n

Em con\u00adtras\u00adte, pro\u00adpo\u00admos uma refor\u00adma que tor\u00adna o sis\u00adte\u00adma efe\u00adti\u00adva\u00admen\u00adte pro\u00adgres\u00adsi\u00advo. A nova estru\u00adtu\u00adra par\u00adte da mai\u00ador al\u00ed\u00adquo\u00adta efe\u00adti\u00adva obser\u00adva\u00adda atu\u00adal\u00admen\u00adte \u2014 cer\u00adca de 11,3%, paga por aque\u00adles com ren\u00adda entre R$ 25 mil e R$ 39 mil \u2014 e asse\u00adgu\u00adra que todos os con\u00adtri\u00adbuin\u00adtes com ren\u00addas supe\u00adri\u00ado\u00adres pas\u00adsem a pagar pelo menos esse valor, com uma pro\u00adgres\u00ads\u00e3o que atin\u00adge 15% para ren\u00addas aci\u00adma de R$ 250 mil men\u00adsais. Essa pro\u00adpos\u00adta reduz o \u00edndi\u00adce de Gini em 0,83%, dimi\u00adnui a ren\u00adda apro\u00adpri\u00ada\u00adda pelo 1% mais rico em 4,8 pon\u00adtos per\u00adcen\u00adtu\u00adais e gera um exce\u00adden\u00adte fis\u00adcal de at\u00e9 R$ 78,9 bilh\u00f5es, que pode\u00adria ser usa\u00addo para refor\u00ad\u00e7ar o resul\u00adta\u00addo pri\u00adm\u00e1\u00adrio, ampli\u00adar o inves\u00adti\u00admen\u00adto p\u00fabli\u00adco ou redu\u00adzir tri\u00adbu\u00adtos regres\u00adsi\u00advos como o IVA.<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"

Em abril de 2025, o gover\u00adno fede\u00adral apre\u00adsen\u00adtou uma pro\u00adpos\u00adta de refor\u00adma do Impos\u00adto de Ren\u00adda da Pes\u00adsoa F\u00edsi\u00adca (IRPF) com dois pila\u00adres cen\u00adtrais: a ampli\u00ada\u00ad\u00e7\u00e3o da fai\u00adxa de isen\u00ad\u00e7\u00e3o para ren\u00addas men\u00adsais de at\u00e9 R$ 5 mil e a cri\u00ada\u00ad\u00e7\u00e3o de uma al\u00ed\u00adquo\u00adta m\u00edni\u00adma para ren\u00addas anu\u00adais supe\u00adri\u00ado\u00adres a R$ 600 mil. Nos\u00adsos c\u00e1lculos [\u2026]<\/p>\n","protected":false},"template":"","tags":[],"made_publication_type":[175],"class_list":["post-2784","made_publication","type-made_publication","status-publish","hentry","made_publication_type-policy-notes"],"acf":[],"yoast_head":"\nReforma do IRPF: avan\u00e7os, limites e caminhos para maior progressividade — 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\/publicacoes\/artigos\/reforma-do-irpf-avancos-limites-e-caminhos-para-maior-progressividade\/\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" 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