REDUÇÃO DA DESIGUALDADE TRIBUTÁRIA ENTRE EMPRESAS VIA NOVO PILAR PREVIDENCIÁRIO

Abstract

In Brazil, companies taxed by actual income deduct, from the IRPJ and CSLL calculation base, part of the employer's contributions to the private pension plans made to their employees’ private pensions plans. This tax benefit can cause an anomaly by affecting balance sheets and impacting competitiveness between companies , when other types of taxation that are prevented from making this deduction are observed. We extended this benefit to companies taxed by presumed profit method to verify the impact of the tax waiver. Using tax collection and payrolls data, we built an actuarial simulator to produce optimal aliquots to generate pensions that cover 65% of the worker's last salary. Next, we use the employer's contribution amounts to estimate maximum possible tax waiver, which corresponded to 3.7% of the tax collection of companies taxed by taxable income or presumed income. This level proved to be low for the federal government, but relevant for the benefited companies when adding to HR policies a direct post-employment benefit to employees. This increases the productivity of the worker and helps to retain qualified labor, factors that improve the competitiveness, in addition to making the federal tax system more balanced. We believe that filling this gap in legislation, little explored in academic research, will benefit workers, companies and the country. The extension of the benefit would encourage more people to save for their pensions, foster better financial education in society and encourage long-term savings, highly beneficial to the country.