A legalidade do art. 61 da lei n° 8.981/95
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Tipo
TCC
Data de publicação
2020-12
Periódico
Citações (Scopus)
Autores
Bahia, João Francisco Kretzmann
Orientador
Messa, Ana Flávia
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O escopo deste trabalho monográfico é abordar a ilegalidade do art. 61 da Lei
8.981/95, que dispõe sobre a retenção na fonte do Imposto de Renda à alíquota de
35% nas hipóteses de beneficiário não identificado ou não comprovação da operação
ou sua causa, especialmente em relação ao pagamento de propina em atividades
ligadas à operação lava jato. Inicialmente, a partir de um exame doutrinário e
legislativo, busca-se delinear o conceito de “corrupção” e as formas com que o Brasil
vem repelindo a sua prática. Em seguida, analisa-se as características do ato ilícito,
bem como as suas repercussões nos ramos do direito, em especial no campo do
direito tributário pelo princípio do non olet. Ato contínuo, aborda-se a diferenciação
entre os conceitos de tributo e sanção, tecendo-se linhas breves acerca da legislação
e características do Imposto de Renda. Ao final, analisa-se a natureza jurídica do
dispositivo em tela para se averiguar se tratar de tributo ou multa isolada em caráter
sancionatório e, por fim, faz-se as conclusões acerca do tema.
The following monographic work attempt to address the illegality of section 61 of Law 8,981/95, which provides for withholding income tax at a rate of 35% in the event of an unidentified beneficiary or failure to provide the operation or its cause, especially in relation to the payment of kickbacks in activities related to the operation “Lava Jato”. Initially, based on a doctrinal and legislative examination, the aim is to outline the concept of corruption and the ways in which Brazil has been repelling its practice. Then, the characteristics of the illegal act it’s analyzed, as well as their repercussions in the branches of law, especially in the field of tax law by the principle of the “non olet”. In a continuous act, the differentiation between the concepts of tax and sanction are addressed, making brief lines about the legislation and characteristics of the Income Tax. At the end, the legal nature of the section is analyzed to ascertain whether it is an isolated tax fine, in a sanctioning nature, and, at last, conclusions are made on the subject.
The following monographic work attempt to address the illegality of section 61 of Law 8,981/95, which provides for withholding income tax at a rate of 35% in the event of an unidentified beneficiary or failure to provide the operation or its cause, especially in relation to the payment of kickbacks in activities related to the operation “Lava Jato”. Initially, based on a doctrinal and legislative examination, the aim is to outline the concept of corruption and the ways in which Brazil has been repelling its practice. Then, the characteristics of the illegal act it’s analyzed, as well as their repercussions in the branches of law, especially in the field of tax law by the principle of the “non olet”. In a continuous act, the differentiation between the concepts of tax and sanction are addressed, making brief lines about the legislation and characteristics of the Income Tax. At the end, the legal nature of the section is analyzed to ascertain whether it is an isolated tax fine, in a sanctioning nature, and, at last, conclusions are made on the subject.
Descrição
Palavras-chave
corrupção , pagamento de propina , pagamento sem causa , beneficiário não localizado , corruption , payment of tuition fee , payment without cause , beneficiary not found