Impact of taxes on the income of individual collectors of recyclable and reusable materials in the municipality of Jaboticabal - SP

• Grant number: 20/08962-0
• Support Opportunities: Scholarships in Brazil - Scientific Initiation
• Start date: March 01, 2021
• End date: May 31, 2021
• Field of knowledge: Humanities - Geography - Human Geography
• Principal Investigator: Ana Claudia Giannini Borges
• Grantee: Thais Peagno Lima
• Host Institution: Faculdade de Ciências Agrárias e Veterinárias (FCAV). Universidade Estadual Paulista (UNESP). Campus de Jaboticabal. Jaboticabal , SP, Brazil

Abstract

Brazil is among the first countries with the highest concentration of income, however the current tax system has been an instrument that favors the poor distribution of income. With a regressive system, where people of lower and intermediate income are most affected, since taxes are levied on consumption and without distinction of rate for the different levels of income of taxpayers. Among the poorest and most vulnerable classes of taxes, collectors of recyclable and reusable materials can be considered, a portion of the population characterized by being socially excluded. Some factors contribute to the fact that waste pickers remain in the same precarious situation of life and work, such as the numerous labor offered, low prices paid for the sale of products and the high demands that the market requires. Thus, the research aims to identify the impact of taxes on the income of collectors of recyclable and reusable materials, in the municipality of Jaboticabal. For this, it will be necessary to collect primary data, through a semi-structured interview script, with questions that can characterize the socioeconomic profile of the collectors, as well as identifying whether they recognize what taxes are, which are paid by them and, for Finally, analyze the limiting impact of taxes on the income of waste pickers. 46 waste pickers will be interviewed, sampling defined by means of statistical calculations and assuming a total population of 140 waste pickers belonging to the municipality, which will be located through intermediaries of the solid waste management flow (scrap), as well as by indication among them. To facilitate the analysis and understanding of the information, the data obtained will be presented through graphical representations and tables.