O IRPJ e a dedução do PAT (benefício fiscal) de sua base de cálculo
Arquivos
Tipo
TCC
Data de publicação
2020-12
Periódico
Citações (Scopus)
Autores
Viani, Elisa Barbosa
Orientador
Sabbag, Eduardo de Moraes
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente trabalho pretende analisar a ilegalidade das normas infraconstitucionais instituídas
pela Receita Federal do Brasil. As normas em voga introduziram uma nova forma de cálculo
do incentivo fiscal estabelecido pelo Programa de Alimentação do Trabalhador (PAT). A
análise se propõe a demonstrar como a nova alteração realizada reduziu o alcance do benefício
inicialmente oferecido às empresas (optantes do lucro real) que fazem jus ao incentivo fiscal.
Preceitos constitucionais de legalidade e hierarquia das normas são discutidos. Posteriormente
será verificado o entendimento jurisprudencial do tema. Ademais, faz-se necessário o estudo
do panorama geral dos tributos, suas espécies – especialmente o IRPJ, bem como os regimes
de tributação (focada no regime de lucro real).
The present work intends to analyze the illegality of the infraconstitutional rules instituted by the Federal Revenue of Brazil. The rules in vogue have introduced a new way of calculating the tax incentive established by the Worker's Food Programme (PAT). The analysis aims to demonstrate how the new change made reduced the scope of the benefit initially offered to companies (opters of real profit) that are entitled to the tax incentive. Constitutional precepts of legality and hierarchy of norms are discussed. The jurisprudential understanding of the subject will be verified thereafter. In addition, it is necessary to study the general panorama of taxes, their species - especially the IRPJ, as well as the taxation regimes (focused on the real profit regime).
The present work intends to analyze the illegality of the infraconstitutional rules instituted by the Federal Revenue of Brazil. The rules in vogue have introduced a new way of calculating the tax incentive established by the Worker's Food Programme (PAT). The analysis aims to demonstrate how the new change made reduced the scope of the benefit initially offered to companies (opters of real profit) that are entitled to the tax incentive. Constitutional precepts of legality and hierarchy of norms are discussed. The jurisprudential understanding of the subject will be verified thereafter. In addition, it is necessary to study the general panorama of taxes, their species - especially the IRPJ, as well as the taxation regimes (focused on the real profit regime).
Descrição
Palavras-chave
incentivo fiscal , princípios constitucionais , legalidade , hierarquia das normas , tax Incentive , constitutional principles , legality , hierarchy of norms