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9.9.09

Innumeracy parte 333

A Folha de São Paulo, no caderno de Dinheiro de hoje, anuncia que "Empresário do país trabalha 2.600 horas por ano para o fisco."

Alegadamente, segundo o Banco Mundial.


Acostumado com as mancadas da Folha, inclusive as de má-fé (como a ficha corrida da Dilma e a notícia de que "obra do PAC utiliza trabalho escravo, sobre uma obra que foi autuada pelo governo federal antes de começar o PAC), achei que tinha algo de errada na alegação de que o "empreendedor" brasileiro trabalharia o equivalente a 65 semanas por ano só pra pagar o fisco, ainda mais pensando num ano de 52 semanas.

Então que medida é essa, já que necessariamente não é a alegada pela folha? É o tempo, em horas/homens, necessário para que uma companhia que seja

Is a limited liability, taxable company. If there is more than one type of limited liability company in the country, the limited liability form most popular among domestic firms is chosen. The most popular form is reported by incorporation lawyers or the statistical office.
Started operations on January 1, 2007. At that time the company purchased all the assets shown in its balance sheet and hired all its workers.
Operates in the country’s most populous city.
Is 100% domestically owned and has 5 owners, all of whom are natural persons.
Has a start-up capital of 102 times income per capita at the end of 2007.
Performs general industrial or commercial activities. Specifically, it produces ceramic flowerpots and sells them at retail. It does not participate in foreign trade (no import or export) and does not handle products subject to a special tax regime, for example, liquor or tobacco.
At the beginning of 2007, owns 2 plots of land, 1 building, machinery, office equipment, computers and 1 truck and leases 1 truck.
Does not qualify for investment incentives or any benefits apart from those related to the age or size of the company.
Has 60 employees - 4 managers, 8 assistants and 48 workers. All are nationals, and 1 manager is also an owner.
Has a turnover of 1,050 times income per capita.
Makes a loss in the first year of operation.
Has a gross margin (pretax) of 20% (that is, sales are 120% of the cost of goods sold).
Distributes 50% of its profits as dividends to the owners at the end of the 2nd year.
Sells one of its plots of land at a profit during the 2nd year.
Has annual fuel costs for its trucks equal to twice income per capita.
Is subject to a series of detailed assumptions on expenses and transactions to further standardize the case. All financial statement variables are proportional to 2007 income per capita. For example, the owner who is also a manager spends 10% of income per capita on traveling for the company (20% of the expenses are purely private, 20% for entertaining customers and 60% for business travel).


consiga prepare, file and pay (or withhold) 3 major types of taxes and contributions: the corporate income tax, value added or sales tax and labor taxes, including payroll taxes and social contributions. Preparation time includes the time to collect all information necessary to compute the tax payable and to calculate the amount payable. If separate accounting books must be kept for tax purposes—or separate calculations made—the time associated with these processes is included. This extra time is included only if the regular accounting work is not enough to fulfill the tax ac counting requirements. Filing time includes the time to com­plete all necessary tax forms and file the relevant returns at the tax authority. Payment time is the hours needed to make the payment online or at the tax office. Where taxes and contributions are paid in person, the time includes delays while waiting.


Como indicador, é indevidamente complexo e questionável, como em geral o são as medidas do tipo do Banco Mundial. Mas reflete uma realidade: há burocracia demais no Brasil (se menos do que a indicada pela estatística, que ignora que a maioria das empresas de pequeno porte no Brasil paga SIMPLES). E nem de longe se compara ao que foi alegado pela Folha, que ainda por cima confundiu a coisa com as medidas ridículas do IBPT sobre "quantas horas se trabalha só para pagar impostos."

Ah sim, a Folha podia ter incluído na reportagem, já que menciona que a Colômbia do tudifófi Uribe é o melhor reformador da América Latina, o resto dos primeirões da turma:

Top 10 Reformers

1 - Rwanda

2 - Kyrgyz Republic

3 - Macedonia, FYR

4 - Belarus

5 - United Arab Emirates

6 - Moldova

7 - Colombia

8 - Tajikistan

9 - Egypt

10 - Liberia

Um comentário:

Andre Kenji d disse...

1-) Notei EXATAMENTE a mesma coisa que você quando li isto.

2-) Mesmo com Simples a rotina burocrática é infernal. A rotina de ter que lidar com cartórios, por exemplo, mata qualquer um.