Tributação dos lucros e dividendos no Brasil: uma análise dos impactos jurídicos e econômicos no Brasil
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Tipo
TCC
Data de publicação
2024-06
Periódico
Citações (Scopus)
Autores
Oliveira, Pedro Henrique Torres de
Orientador
Takano, Caio Augusto
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ISSN da Revista
Título de Volume
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Resumo
Desde 1996, por força do artigo 10 da Lei nº 9.249/1995, os lucros e dividendos são isentos de
imposto de renda, o que tem sido motivo de debate sobre a justiça fiscal e os impactos na
economia brasileira. À época, o Brasil pretendia estimular os investimentos e tributar somente
a pessoa jurídica, como forma de evitar a evasão fiscal. Contudo, será que tal medida deve
vigorar quase 30 anos depois? O presente artigo tem como principal objetivo examinar a história
e os conceitos de tributação da renda, a evolução da tributação de lucros e dividendos no Brasil,
e considerar a reimplantação dessa tributação sob a perspectiva do Projeto de Lei 2.337/2021,
visando a justificativa de aumentar a arrecadação e promover uma política de justiça fiscal.
Diante disso, o presente artigo conclui que mudanças legislativas devem equilibrar a justiça
fiscal com incentivos ao desenvolvimento econômico, levando em consideração os princípios
constitucionais e a necessidade arrecadatória, sem que haja o desestímulo da economia.
Since 1996, by virtue of article 10 of Law 9,249/1995, profits and dividends have been exempt from income tax, which has been the subject of debate about tax justice and the impact on the Brazilian economy. At the time, Brazil wanted to stimulate investment and tax only legal entities, as a way of avoiding tax evasion. However, should such a measure remain in force almost 30 years later? The main objective of this article is to examine the history and concepts of income taxation, the evolution of the taxation of profits and dividends in Brazil, and to consider the re-implementation of this taxation from the perspective of Bill 2.337/2021, under the justification of increasing tax collection and promoting a policy of tax justice. In light of this, this article concludes that legislative changes must balance tax justice with incentives for economic development, taking into account constitutional principles and the need for tax collection, without discouraging the economy.
Since 1996, by virtue of article 10 of Law 9,249/1995, profits and dividends have been exempt from income tax, which has been the subject of debate about tax justice and the impact on the Brazilian economy. At the time, Brazil wanted to stimulate investment and tax only legal entities, as a way of avoiding tax evasion. However, should such a measure remain in force almost 30 years later? The main objective of this article is to examine the history and concepts of income taxation, the evolution of the taxation of profits and dividends in Brazil, and to consider the re-implementation of this taxation from the perspective of Bill 2.337/2021, under the justification of increasing tax collection and promoting a policy of tax justice. In light of this, this article concludes that legislative changes must balance tax justice with incentives for economic development, taking into account constitutional principles and the need for tax collection, without discouraging the economy.
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Palavras-chave
tributação , lucros e dividendos , imposto de renda , Projeto de Lei 2.337/2021 , taxation , profits and dividends , income tax , Law Bill 2.337/2021