A tributação da distribuição de lucros e dividendos como instrumento de geração de justiça fiscal
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TCC
Date
2022-06
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Authors
Pasquotto, Pietro Meneghisso Ferreira Martin
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Sabbag, Eduardo de Moraes
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Abstract
À luz das recentes propostas legislativas acerca da volta da tributação da distribuição
dos lucros e dividendos, o presente trabalho visa discutir esse tipo de tributação sob a ótica da
justiça distributiva e justiça fiscal, bem como do princípio da capacidade contributiva. Veremos
se uma eventual tributação dos lucros e dividendos distribuídos como, por exemplo, a forma
proposta no Projeto de Lei nº 2337/2021, possui o condão de alterar de modo positivo a
distribuição da renda no país, tendo em vista, não só a carga tributária suportada, mas se aqueles
que detém o controle sobre a maior parcela do capital distribuído são capazes de garantir uma
satisfatória distribuição das vantagens geradas por esse capital, com relação àqueles que não
têm a mesma condição ou se seria necessário recorrer ao Estado para provocar esse equilíbrio.
In the light of recent legislative proposals on the return of taxation of the distribution of profits and dividends, this paper aims to discuss this type of taxation from the perspective of distributive and fiscal justice, as well as the principle of ability to pay. We will analyze if possible taxation of distributed profits and dividends, as proposed in Bill 2337/2021, has the power to positively change the distribution of income in the country, considering not only the tax burden borne, but whether those who have control over the largest share of the distributed capital can guarantee a satisfactory distribution of the advantages generated by this capital, in relation to those who do not have the same condition, or whether it would be necessary to resort to the State to bring about this balance.
In the light of recent legislative proposals on the return of taxation of the distribution of profits and dividends, this paper aims to discuss this type of taxation from the perspective of distributive and fiscal justice, as well as the principle of ability to pay. We will analyze if possible taxation of distributed profits and dividends, as proposed in Bill 2337/2021, has the power to positively change the distribution of income in the country, considering not only the tax burden borne, but whether those who have control over the largest share of the distributed capital can guarantee a satisfactory distribution of the advantages generated by this capital, in relation to those who do not have the same condition, or whether it would be necessary to resort to the State to bring about this balance.
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Keywords
dividendos , tributação , justiça distributiva , justiça fiscal , dividends , taxation , income tax , tax justice