{"id":10516,"date":"2023-08-15T10:23:46","date_gmt":"2023-08-15T13:23:46","guid":{"rendered":"https:\/\/www.ronaldomartins.adv.br\/?p=10516"},"modified":"2023-08-15T10:23:46","modified_gmt":"2023-08-15T13:23:46","slug":"el-impacto-de-la-presion-fiscal-sobre-las-empresas","status":"publish","type":"post","link":"https:\/\/www.ronaldomartins.adv.br\/es\/15\/08\/2023\/el-impacto-de-la-presion-fiscal-sobre-las-empresas\/","title":{"rendered":"El impacto de la presi\u00f3n fiscal sobre las empresas"},"content":{"rendered":"<p><em>En Brasil, seg\u00fan datos del Ministerio de Hacienda, la presi\u00f3n fiscal se sit\u00faa en un nivel aproximado del 31,64% del Producto Interior Brasile\u00f1o en 2020.<\/em><\/p>\n<p><em>\u00a0<\/em><\/p>\n<p>1 &#8211; INTRODUCCI\u00d3N<\/p>\n<p>Mucho se ha discutido sobre la presi\u00f3n fiscal en el mundo, a la vista de su impacto en el desarrollo econ\u00f3mico de los pa\u00edses y en la vida de los ciudadanos.<\/p>\n<p>Y la relevancia de la fiscalidad se materializ\u00f3 en la idea del G7 &#8211; el grupo de las 7 mayores econom\u00edas del mundo, con la deliberaci\u00f3n de la creaci\u00f3n de una fiscalidad m\u00ednima global de las empresas.<\/p>\n<p>La propuesta consist\u00eda en crear un tipo impositivo m\u00ednimo global del 15% sobre los beneficios de las empresas m\u00e1s grandes y rentables del mundo, inferior al 21% de la OCDE. Adem\u00e1s, han apoyado una agenda para que las multinacionales paguen impuestos en los pa\u00edses donde operan y no s\u00f3lo en los pa\u00edses donde est\u00e1n registradas.<\/p>\n<p>Mucho se discute en el mundo empresarial, e incluso entre los ciudadanos, sobre la presi\u00f3n fiscal en el mundo y especialmente en Brasil. Para aquellos, la cr\u00edtica est\u00e1 ligada a aspectos end\u00f3genos que inciden en la rentabilidad de las empresas, mientras que para \u00e9stos, est\u00e1 vinculada al coste (precios) de los productos, especialmente los de la cesta b\u00e1sica y los alimentos en general.<\/p>\n<p>En algunos momentos las cr\u00edticas se dirigen al problema de la presi\u00f3n fiscal, ya sea sobre las empresas o los consumidores en general, con la calidad de los servicios p\u00fablicos puestos a disposici\u00f3n de la poblaci\u00f3n en general.<\/p>\n<p>En cualquier caso, la cuesti\u00f3n fiscal tiene un impacto directo en las empresas y en la vida de los ciudadanos en general, especialmente en los pa\u00edses en desarrollo. Tanto es as\u00ed que, actualmente, tenemos la tributaci\u00f3n sobre una Base Universal &#8211; TUB (en Brasil por la 9.249\/95), junto con la propuesta de la OCDE y el G7, para el establecimiento de una tributaci\u00f3n m\u00ednima global para las empresas.<\/p>\n<p>En Brasil, seg\u00fan datos del Ministerio de Hacienda, la presi\u00f3n fiscal se sit\u00faa en un nivel aproximado del 31,64% del producto interior brasile\u00f1o en 2020.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>Presi\u00f3n fiscal en Brasil: 1990-2020<\/em><\/strong><\/p>\n<p><strong><em>\u00a0<\/em><\/strong><\/p>\n<p>La Secretar\u00eda de Ingresos Federales revel\u00f3 que la presi\u00f3n fiscal bruta alcanz\u00f3 el 32,52% del PIB en 2019, una peque\u00f1a ca\u00edda de 0,05 puntos porcentuales del PIB en comparaci\u00f3n con el a\u00f1o anterior. La Secretar\u00eda del Tesoro Nacional (STN) tambi\u00e9n comenz\u00f3 a divulgar la estimaci\u00f3n de la carga tributaria que tiene diferencias m\u00ednimas con la informaci\u00f3n de la RFB, pero se divulga de forma m\u00e1s oportuna. Seg\u00fan el STN, la presi\u00f3n fiscal bruta para 2020 fue del 31,64% del PIB, lo que supone el segundo a\u00f1o consecutivo de reducci\u00f3n. En este \u00faltimo caso, la reducci\u00f3n fue m\u00e1s significativa.<\/p>\n<p>&nbsp;<\/p>\n<p>Haga clic aqu\u00ed para consultar el art\u00edculo completo.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En Brasil, seg\u00fan datos del Ministerio de Hacienda, la presi\u00f3n fiscal se sit\u00faa en un nivel aproximado del 31,64% del Producto Interior Brasile\u00f1o en 2020. \u00a0 1 &#8211; INTRODUCCI\u00d3N Mucho se ha discutido sobre la presi\u00f3n fiscal en el mundo, a la vista de su impacto en el desarrollo econ\u00f3mico de los pa\u00edses y en [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":7486,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[],"class_list":["post-10516","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>El impacto de la presi\u00f3n fiscal sobre las empresas &#8211; 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