Planejamento tributário e uma análise à norma geral antielisiva brasileira
Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Santos, Adriana Juvina dos
Orientador
Medeiros, Edmundo Emerson de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
A obrigação tributária é decorrente de lei, portanto, o sujeito passivo não pode esquivar-se desse dever. Ocorre que, com o intuito de reduzir o ônus tributário, muitos contribuintes recorrem a condutas alternativas às hipóteses de incidência tributária e, dessa forma, evitam a ocorrência do fato tributável. Tal instrumento de organização é a elisão fiscal ou mais conhecido como planejamento tributário. Cabe ressaltar que a elisão fiscal é procedimento totalmente lícito e que não deve ser confundido com a evasão fiscal, que é a prática ilícita de não quitação dos débitos tributários após a ocorrência do fato gerador. Mesmo que de forma lícita é possível, com o advento do planejamento tributário, reduzir parte da arrecadação dos tributos e, por conta disso, tal instrumento não é bem aceito pelo Fisco e por parte da doutrina, que defendem a descaracterização dos atos e negócios alternativos, de modo que esses sejam considerados passíveis de tributação vez que possuem capacidade econômica. O resultado disso foi o parágrafo único do artigo 116 do CTN (norma geral antielisiva), que visa inviabilizar quaisquer operações econômicas decorrente de planejamento tributário. Esse dispositivo do CTN autoriza a desconsideração de atos e negócios que não estão ligados a hipótese de incidência tributárias e, em consequência a isso, inviabiliza o planejamento tributário, pois permite a tributação com base nos aspectos econômicos da operação, sem observar a natureza distinta dos negócios realizados. Analisando essa conduta, nota-se que a interpretação econômica para analisar casos de tributação no planejamento tributário é nada mais que usar de analogia e flexibilizar o princípio da legalidade tributária, algo que é expressamente vedado pela Constituição de 1988, que, em seu diploma, explicitou que a exigência de tributo decorre apenas de lei. Logo, não basta apenas capacidade econômica para incidência tributária, mas sim disposição legal. O contribuinte tem seu direito ao planejamento tributário com base na liberdade e está plenamente resguardado pela legalidade tributária.
The tax obligation derives from the law, therefore, the taxable person cannot evade this duty. It so happens that, with the intention of reducing the taxing tax, many contribute to implement alternatives as hypotheses of tax incidence and, thus, avoid the occurrence of a taxable fact. This organization tool is a tax review or better known as tax planning. It should be noted that tax planning is a totally lawful procedure and should not be confused with tax evasion, which is an illegal practice of citing tax taxes after the occurrence of the taxable event. Even though the lawful way is possible, with the advent of tax planning, the reduction of tax collection and, because of this, the instrument is not well accepted by the Tax Authorities and by the doctrine, which prevents the mischaracterization of alternative acts and businesses, so that they are considered subject to taxation instead of having economic capacity. The result was the only item in Article 116 of the CTN (general anti-avoidance rule), which aims to make economic operations deriving from tax planning unfeasible. This CTN provision authorizes the disregard of acts and businesses that are not associated with hypotheses of tax incidence and, as a result, makes tax planning unfeasible, as it allows taxation based on the economic aspects of the operation, without observing the distinct nature of the business performed. Analyzing this conduct, one can notice that the economic interpretation to analyze taxation cases in tax planning is nothing more than using the analogy and making the principle of tax legality more flexible, something expressly prohibited by the 1988 Constitution, which, in its diploma, explained that use of tax is due to law only. Therefore, it is not enough just the economic capacity for taxation, but the legal provision. The taxpayer has the right to tax planning based on freedom and is fully guaranteed by tax legality.
The tax obligation derives from the law, therefore, the taxable person cannot evade this duty. It so happens that, with the intention of reducing the taxing tax, many contribute to implement alternatives as hypotheses of tax incidence and, thus, avoid the occurrence of a taxable fact. This organization tool is a tax review or better known as tax planning. It should be noted that tax planning is a totally lawful procedure and should not be confused with tax evasion, which is an illegal practice of citing tax taxes after the occurrence of the taxable event. Even though the lawful way is possible, with the advent of tax planning, the reduction of tax collection and, because of this, the instrument is not well accepted by the Tax Authorities and by the doctrine, which prevents the mischaracterization of alternative acts and businesses, so that they are considered subject to taxation instead of having economic capacity. The result was the only item in Article 116 of the CTN (general anti-avoidance rule), which aims to make economic operations deriving from tax planning unfeasible. This CTN provision authorizes the disregard of acts and businesses that are not associated with hypotheses of tax incidence and, as a result, makes tax planning unfeasible, as it allows taxation based on the economic aspects of the operation, without observing the distinct nature of the business performed. Analyzing this conduct, one can notice that the economic interpretation to analyze taxation cases in tax planning is nothing more than using the analogy and making the principle of tax legality more flexible, something expressly prohibited by the 1988 Constitution, which, in its diploma, explained that use of tax is due to law only. Therefore, it is not enough just the economic capacity for taxation, but the legal provision. The taxpayer has the right to tax planning based on freedom and is fully guaranteed by tax legality.
Descrição
Palavras-chave
planejamento tributário , elisão , evasão , legalidade tributária , tax planning , avoidance , evasion , tax legality