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IOF e instituições financeiras cooperativas: por que rever a decisão?, por Ênio Meinen

13 de Abril de 2017, 11:22 , por Portal do Cooperativismo Financeiro - 1Um comentário | Ninguém está seguindo este artigo ainda.
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Ênio Meinen - Portal 1“A pior forma de desigualdade é tentar tornar iguais duas coisas diferentes”. (Aristóteles)

Recentemente, o setor cooperativo financeiro foi surpreendido com medida governamental que equiparou as sociedades cooperativas às instituições bancárias convencionais no que se refere à incidência do IOF, submetendo os cooperados – até então sujeitos apenas à alíquota adicional de 0,38% – aos níveis de tributação aplicáveis aos clientes de bancos.

A justificativa, abertamente declarada, foi a de elevar o volume de arrecadação, dado a deterioração da situação fiscal do país e o engessamento da conta de despesas. Pelas estimativas oficiais, o Tesouro espera adicionar R$ 1,2 bilhão ao seu caixa.

Essa ação – sequer reportada aos representantes do segmento –, diante da fragilidade de suas premissas e de seus efeitos adversos, carrega vários equívocos. Os principais são:

1º) o IOF, assim como o imposto de importação e o de exportação, tem natureza prevalentemente regulatória, não se destinando precipuamente a fins arrecadatórios/fiscais. Quer dizer, por exemplo, se o Governo pretende desestimular o ingresso, no Brasil, de um determinado bem de capital, eleva o imposto de importação, dispensada a intervenção (medida legislativa) do Congresso Nacional para tanto. Da mesma forma, quando quer incentivar a exportação de itens nacionais, reduz o imposto de exportação. Nas duas hipóteses, se os objetivos forem inversos, alteram-se as alíquotas para baixo e para cima, respectivamente.

No caso do IOF, eleva-se a alíquota quando se quer desestimular o crédito – em razão, por exemplo, de desequilíbrio entre demanda e oferta, fonte usual de inflação – ou encurtar prazos de investimentos. Se, por outro lado, a intenção for a de incentivar a concessão de crédito – em intervalos de pouca dinâmica econômica, que reclamam retomada ou aumento do consumo –, há que se reduzir o imposto.

Ora, o momento é de baixíssimo ativismo econômico, requerendo, portanto, entre outros indutores, o barateamento do crédito para, via financiamento, reativar-se o consumo, gerando mais empregos, ampliando a renda, incrementando as vendas de produtos e serviços e, por decorrência, aumentando a arrecadação. O aumento do IOF, portanto, vai na direção oposta, porquanto encarece e desincentiva o crédito.

2º) O cooperativismo financeiro, único segmento da indústria bancária que, apesar da crise, vinha mantendo os níveis históricos de liberação de crédito, fomentado o desenvolvimento socioeconômico e assumindo protagonismo na redução dos spreads, acaba sendo duramente penalizado.

3º) Impõe-se, assim, embaraço ao setor que melhor vem respondendo (ou o único a dar efetiva resposta) ao desafio de mudar o tão combatido e danoso quadro de concentração bancária no país, e ao de promover a inclusão financeira de milhões de brasileiros – lembrando que em cerca de 560 remotas localidades do país, número esse em elevação, a população e os pequenos empreendedores têm na cooperativa a sua única instituição financeira. Perde, portanto, toda a sociedade, notadamente a parcela mais humilde e mais dependente.

4º) As sociedades cooperativas, entre elas as do ramo financeiro, com amparo em sólida doutrina e mediante proteção constitucional-regulatória, de longa data estão submetidas a regime tributário diferenciado – adequado – em relação aos atos (internos) praticados com os seus cooperados, pois são entidades que, diferentemente das empresas bancárias convencionais, não praticam transações mercantis e não visam ao lucro. Logo, as suas operações não podem simplesmente ser equiparadas às dos bancos para fins tributários.

5º) Por fim, não bastassem as substantivas objeções ou contrarrazões já mencionadas, a iniciativa fere frontalmente o disposto no art. 174, §2º, da Constituição Federal, cujo texto, fundamentado nas virtudes há pouco exaltadas, determina, peremptoriamente, que “A lei deve apoiar e estimular o cooperativismo…”.

Ou seja, a decisão ora hostilizada, eivada na forma e no mérito, não contribui para o desenvolvimento do país, e no curto prazo, considerando a grandeza da deficiência de caixa, tem efeito financeiro irrelevante para o Tesouro.

Razões, portanto, não faltam – a bem da sociedade – não só para a rápida restituição da prerrogativa indevidamente suprimida, mas também cessação de todo e qualquer novo movimento no sentido da oneração do empreendimento cooperativo.

* Ênio Meinen, autor de “Cooperativismo financeiro: virtudes e oportunidades – Ensaios sobre a perenidade do empreendimento cooperativo” (Ed. Confebras, 2016).


Fonte: <a href="http://cooperativismodecredito.coop.br/2017/04/iof-e-instituicoes-financeiras-cooperativas-por-que-rever-a-decisao-por-enio-meinen/">http://cooperativismodecredito.coop.br/2017/04/iof-e-instituicoes-financeiras-cooperativas-por-que-rever-a-decisao-por-enio-meinen/</a>

1Um comentário

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