A Renúncia fiscal como ferramenta para redução de custos de unidades habitacionais para famílias de baixa renda

Abstract

This work evaluated the influence of the main taxes that affect the budget of a popular single-family residence with 67.3 m² of built area, in order to propose a cost reduction of the building, through a tax waiver by government agencies. The taxes defined for the study were the tax on operations related to the circulation of goods and on the provision of interstate, intercity and communication services (ICMS), the tax on industrialized products (IPI) and social security contributions to the National Institute of of Social Security (INSS). The methodology used was the elaboration of two budgets, one of them being ncumbered, taking into account the influence of taxes on the costs of materials and on the labor hired to perform the services, and the other, unencumbered, with the purpose of the latter to simulate a tax waiver by the Federative Entities. The results show that the budget generated by the encumbered cost composition resulted in a final price of the work of R$ 62,872.04, while the unencumbered budget, the final price of the construction without the influence of taxes was R$ 54,000.07. Thus, the tax waiver of ICMS, IPI and INSS would result in a significant reduction of R$ 8,871.97 to the final consumer, that is, 14.11% in the total costs to acquire a lowend popular residence. It was concluded that the tax waiver is a significant factor in reducing the cost of affordable housing for low-income families.