Difference between tax, levy, fee and contribution

Atual cédula de 100 reais anverso.jpg


Although they may seem synonymous, they are not.

Every tax is a tax, but not every tax is a tax. Taxes also include fees and contributions.

In practice, however, all tax is imposed on the citizen. That is, a mandatory and imposing collection, even though we are all called to taxpayers.

In short, fee, tax and contribution are all taxes, but each different in its essence.


They are the main source of funding for public services and can focus on the assets (such as property tax and property taxes), income (income tax) and consumption (IPI, ICMA), but there is no specific destination.


Are the amounts charged for a particular service, such as garbage collection fee or a fee to issue documents. And unlike the tax, it can never be charged depending on the financial capacity of the taxpayer.


They have specific purpose and can not be used freely by governments. They are often charged when there is a specific purpose, such as PIS and PASEP, which are directed to a fund for lower-income workers. The Provisional Contribution on Financial Transactions (CPMF) was created in 1997 to earrings funding for public health. Now the government proposes recreating the tax to help cover the shortfall of Social Security.



Deixe um comentário

Preencha os seus dados abaixo ou clique em um ícone para log in:

Logotipo do WordPress.com

Você está comentando utilizando sua conta WordPress.com. Sair /  Alterar )

Foto do Google

Você está comentando utilizando sua conta Google. Sair /  Alterar )

Imagem do Twitter

Você está comentando utilizando sua conta Twitter. Sair /  Alterar )

Foto do Facebook

Você está comentando utilizando sua conta Facebook. Sair /  Alterar )

Conectando a %s

Este site utiliza o Akismet para reduzir spam. Saiba como seus dados em comentários são processados.