Federal Constitution
The government considers in the reform tax the disinvesting of a charge of the payment leaf, by means of the substitution of the social contribution of the Wage-education for a destination of the federal collection. The Wage Education is the foreseen social contribution in Article 212, 5 of the Federal Constitution: public basic education will have as additional source of financing the social contribution of Wage-education, collected for the companies in the form of the law. Please visit Cowan Financial if you seek more information. The reform tax finishes with this specific social contribution for the financing of the basic education. In its place, the PEC of the reform tax foresees that in a Complementary Law the percentage will be defined to be destined for the financing of the basic education, meanwhile goes to occur a industrialized destination of 2,3% of the collection of the taxes on income (TO GO), products (IPI) and operations with good and renderings of services (IVA-F). This percentage is equivalent the ratio enters the collection of the Social Contribution of the Wage-education and the revenue receipts, in 2006, with GOING, CSLL, Cofins, PIS, Cide, Wage-education and IPI.
In terms politicians, the change is serious. One of the advances of the Constitution, in terms of social politics was the entailing of resources as one of the forms to face the perverse existing fiscal tradition in Brazil, whose application of the resources of the public budget always it prioritized the accumulation of the capital, submitting the social politics to the economic logic. To tie resources means, therefore, to brighten up this practical, assuring that it has left of the prescription obligatorily is destined and exclusive for the financing of the social area. The objective is to universalizar the social rights: education, providence, health and work. Exactly that a view to the basic education is guaranteed, on the basis of part of the fiscal budget, will leave to exist proper prescriptions of the education.