Tributação dos Ricos nos Países de Baixo Rendimento: Porque é Importante e Como Fazê-lo
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Nota de Orientação 14
O mundo confronta-se com diversas crises, tais como o aumento das tensões mundiais, subida em flexa das dívidas e alterações climáticas. Os países de baixo rendimento (PBR) são os mais afectados por estas crises.1 As suas finanças, quer sejam provenientes de fontes internas quer da ajuda internacional, não estão a crescer de maneira suficiente para satisfazer as suas necessidades. As suas necessidades em matéria de despesas são maiores do que nunca – a melhoria dos serviços, a expansão da protecção social e a promoção do investimento aumenta a factura. Esta nota de orientação defende que uma das ferramentas que os governos dos países de baixo rendimento têm à disposição é particularmente subutilizada: tributar as pessoas detentoras de património elevado de maneira mais eficaz.
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Dr Giovanni Occhiali is a Development Economist based at the Institute of Development Studies, where he works on a number of projects related to Tax Administration and Compliance, Tax and Governance and co-leads ICTD’s capacity building programme together with Dr Max Gallien. His research focuses on Sub-Saharan Africa, and outside of the field of taxation his main interests are energy economics and industrial policies. He holds a PhD from the University of Birmingham and prior to joining ICTD, he was a Researcher at the Fondazione Eni Enrico Mattei and an Overseas Development Institute Fellow at the National Revenue Authority of Sierra Leone.
Giulia Mascagni is a Research Fellow at the Institute of Development Studies and Executive Director of the ICTD. Her main area of work is taxation, but she also has research interest in public finance, evaluation of public policy, and aid effectiveness. She is an economist by training, holding a PhD in Economics from the University of Sussex. Her main geographical interest lies in African countries, with a particular focus on Ethiopia and Rwanda.
Wilson Prichard is an Associate Professor at the University of Toronto, an Associate Research Fellow at the Institute of Development Studies, Chair of the Local Government Revenue Initiative (LoGRI) and former Executive Officer of the International Centre for Tax and Development (2020-2024). His research focuses on the relationship between taxation and citizen demands for improved governance in Africa.
Martin Hearson is a Research Fellow at IDS, Research Director of the ICTD and the International Tax programme lead. His research focuses on the politics of international business taxation, and in particular the relationship between developed and developing countries. Before joining ICTD, Martin was a fellow in international political economy at the London School of Economics and Political Science, teaching courses on political economy and global financial governance.
Citation: Occhiali, G.; Mascagni, G.; Prichard, W. e Hearson, M. (2025) Tributação dos Ricos em Países de Baixo
Rendimento: Porque é Importante e Como Proceder, Nota de Orientação do ICTD 14, Brighton: Instituto de Estudos de Desenvolvimento, DOI: 10.19088/ICTD.2025.023
