A tributação de lucros e dividendos no Brasil
Tipo
TCC
Data de publicação
2022-06
Periódico
Citações (Scopus)
Autores
Oliveira, Guilherme André de
Orientador
Barbosa Filho, Marcelo Fortes
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O Trabalho de Conclusão de Curso em referência abordará a tributação de lucros e dividendos
e seus potenciais efeitos frente ao mercado de capitais e a arrecadação de tributos no país. O
atual cenário do país é o de expectativa em relação ao imposto de renda e a normatização da
tributação de lucros e dividendos. Dessa forma, o presente texto terá como escopo uma análise
detalhada do emprego dessa tributação no Brasil (um dos únicos países do mundo que isentam
lucros e dividendos do imposto de renda), desde as definições de lucro e dividendo, transitando
pelo instituto do Imposto de Renda e analisando os benefícios e malefícios que tal cobrança
geraria, levando em consideração as funções determinadas da tributação, os princípios que
regem a mesma, e os impactos sociais derivados de sua utilização.
The Course Completion Work in question will address the taxation of profits and dividends and their potential effects on the capital market and tax collection in the country. The current scenario in the country is one of expectations in relation to income tax and the regulation of taxation of profits and dividends. Thus, the present text will have as its scope a detailed analysis of the use of this taxation in Brazil (one of the only countries in the world that exempt profits and dividends from income tax), from the definitions of profit and dividend, passing through the Institute of Income Tax. Income and analyzing the benefits and harms that such a charge would generate, considering the determined functions of taxation, the principles that govern it, and the social impacts derived from its use.
The Course Completion Work in question will address the taxation of profits and dividends and their potential effects on the capital market and tax collection in the country. The current scenario in the country is one of expectations in relation to income tax and the regulation of taxation of profits and dividends. Thus, the present text will have as its scope a detailed analysis of the use of this taxation in Brazil (one of the only countries in the world that exempt profits and dividends from income tax), from the definitions of profit and dividend, passing through the Institute of Income Tax. Income and analyzing the benefits and harms that such a charge would generate, considering the determined functions of taxation, the principles that govern it, and the social impacts derived from its use.
Descrição
Palavras-chave
imposto de renda , tributo , função , impactos , income tax , tax , function , impacts