Alterações da lei n.º 13.670/2018 na compensação de créditos tributários de IRPJ e CSLL nas constitucionais lei do bem e seus impactos constitucionais
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Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Rizatto, Danilo Ferreira
Orientador
Jardim, Eduardo Marcial Ferreira
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ISSN da Revista
Título de Volume
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Resumo
No cenário atual do mercado, os tributos se tornam fator limitante para o desenvolvimento das empresas, tendo impacto significativo no custo final dos produtos brasileiros. Para suavizar a alta carga tributária à que somos submetidos, existem ferramentas legais como planejamento tributário, além de incentivos fiscais, que amortecem o impacto destes custos tributários. Em 2018, foi emitida a Lei n.º 13.670, que gerou certos reflexos na compensação de tributos como IRPJ e CSLL, tributos estes englobados pela chamada “Lei do Bem”. Sendo assim, o presente estudo teve como principal objetivo analisar a Lei do Bem, que traz incentivo de IRPJ e CSLL, entendendo seu alcance como pilar estratégico das empresas brasileiras. Em seguida analisar os pontos mais importantes da Lei n.º 13.670/2018, entendendo os fatores limitantes para compensação de créditos tributários de IRPJ e CSLL. Por fim definir as consequências trazidas para o planejamento tributário das empresas. Portanto, trata-se de uma pesquisa descritiva, na qual foram coletados dados forma qualitativa. Ela ocorreu por meio de demonstrativos financeiros divulgados no site de empresas e jornais de grande circulação. Os dados coletados referentes às possíveis compensações foram analisados à luz de ambas as leis, de forma a entender onde há o fator limitante para as empresas analisadas.
In the current market scenario, taxes become a limiting factor for the development of companies, having a significant impact on the final cost of Brazilian products. To smooth the high tax burden to which we are subjected, there are legal tools such as tax planning, in addition to tax incentives, which cushion the impact of these tax costs. In 2018, Law 13,670 was issued, which generated certain effects on the compensation of taxes such as IRPJ and CSLL, which are included in the so-called “Lei do Bem”. Thus, the present study had as main objective to analyze the Lei do Bem, which provides incentives for IRPJ and CSLL, understanding its reach as a strategic pillar of Brazilian companies. Then analyze the most important points of Law 13,670/2018, understanding the limiting factors for offsetting IRPJ and CSLL tax credits. Finally, define the consequences brought to the tax planning of companies. Therefore, it is a descriptive research, in which data were collected qualitatively. It took place through financial statements published on the website of companies and newspapers of great circulation. The data collected regarding possible compensation were analyzed in the light of both laws, in order to understand where there is the limiting factor for the companies analyzed.
In the current market scenario, taxes become a limiting factor for the development of companies, having a significant impact on the final cost of Brazilian products. To smooth the high tax burden to which we are subjected, there are legal tools such as tax planning, in addition to tax incentives, which cushion the impact of these tax costs. In 2018, Law 13,670 was issued, which generated certain effects on the compensation of taxes such as IRPJ and CSLL, which are included in the so-called “Lei do Bem”. Thus, the present study had as main objective to analyze the Lei do Bem, which provides incentives for IRPJ and CSLL, understanding its reach as a strategic pillar of Brazilian companies. Then analyze the most important points of Law 13,670/2018, understanding the limiting factors for offsetting IRPJ and CSLL tax credits. Finally, define the consequences brought to the tax planning of companies. Therefore, it is a descriptive research, in which data were collected qualitatively. It took place through financial statements published on the website of companies and newspapers of great circulation. The data collected regarding possible compensation were analyzed in the light of both laws, in order to understand where there is the limiting factor for the companies analyzed.
Descrição
Palavras-chave
crédito , lei do bem , incidência , remuneração , credit , incidence , remuneration