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.

TAXES

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.

FEES

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.

CONTRIBUTIONS

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.

 

G1.COM

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