Os impactos da tributação de lucros e dividendos no planejamento tributário de high net worth individuals
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Tipo
TCC
Data de publicação
2023-06
Periódico
Citações (Scopus)
Autores
Machado, Rafael Ramirez
Orientador
Medeiros, Edmundo Emerson de
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Resumo
O presente trabalho tem por finalidade uma análise qualitativa e quantitativa dos impactos que
uma hipotética, porém, não utópica, tributação da distribuição de lucros e dividendos teria,
especificamente, no processo de planejamento tributário de indivíduos com alto patrimônio
líquido, ou, conforme nomenclatura internacional, High Net Worth Individual (HNWI). Para
tanto, faz-se necessário apresentar o conceito de HNWI, de gestão patrimonial e de
planejamento tributário; Considerar o cenário atual e uma hipotética tributação; Interpretar os
dados reunidos e por fim, promover uma investigação através da utilização de um exemplo
teórico com finalidade didática. A relevância da pesquisa deve-se, em parte, ao volume
monetário movimentado por esses indivíduos em escala global e ao impacto arrecadatório em
prol do Estado Brasileiro, tendo em vista que a isenção em vigor atualmente corrobora para a
manutenção da desigualdade no país, afastando o imposto de renda, o principal tributo em
análise, de seus princípios constitucionais. Para auxiliar na compreensão do tema, o leitor será
apresentado a conceitos chave ao longo do trabalho, como a definição de renda, patrimônio,
lucro e dividendo, reunidos através de um levantamento bibliográfico e referenciais teóricos
acrescidos de uma perspectiva histórica e um estudo de direito comparado, elucidando os
possíveis caminhos que podem ser tomados pelo legislador futuro e quais opções restariam
aos HNWI para minimizar o impacto da tributação em questão. Conclui-se então que uma
revogação da isenção culminaria no claro prejuízo ao indivíduo em questão uma vez que uma
parcela expressiva de sua renda passará a ser tributada, causando impactos diretos e indiretos
tanto na sua renda fruto do trabalho como advinda do capital.
The purpose of this work is a qualitative and quantitative analysis of the effects that a hypothetical, however, not utopian, taxation of profits and dividends would have, specifically, in the tax planning process of individuals with high net worth, or, according to international nomenclature , Individual high net worth (HNWI). Therefore, it is necessary to present the concept of HNWI, asset management and tax planning; Consider the current scenario and a hypothetical taxation; Interpret the gathered data and finally, promote an investigation through the use of a theoretical example with didactic purpose. The relevance of the research is due, in part, to the monetary volume transacted by these individuals on a global scale and the tax collection impact in favor of the Brazilian State, considering that the exemption currently in force corroborates for the maintenance of inequality in the country, removing federal income tax, the main tax under analysis, of its constitutional principles. To assist in understanding the theme, the reader will be introduced to key concepts throughout the work, such as the definition of income, equity, profit and dividend, gathered through a bibliographical survey and theoretical references plus a historical perspective and a study of comparative law, elucidating the possible paths that can be taken by the future legislator and what options would remain for the HNWI to minimize the impact of the taxation in question. It is then concluded that a revocation of the exemption would culminate in clear damage to the individual in question since a significant portion of his income will be taxed, causing direct and indirect impacts both on his income from work and from capital.
The purpose of this work is a qualitative and quantitative analysis of the effects that a hypothetical, however, not utopian, taxation of profits and dividends would have, specifically, in the tax planning process of individuals with high net worth, or, according to international nomenclature , Individual high net worth (HNWI). Therefore, it is necessary to present the concept of HNWI, asset management and tax planning; Consider the current scenario and a hypothetical taxation; Interpret the gathered data and finally, promote an investigation through the use of a theoretical example with didactic purpose. The relevance of the research is due, in part, to the monetary volume transacted by these individuals on a global scale and the tax collection impact in favor of the Brazilian State, considering that the exemption currently in force corroborates for the maintenance of inequality in the country, removing federal income tax, the main tax under analysis, of its constitutional principles. To assist in understanding the theme, the reader will be introduced to key concepts throughout the work, such as the definition of income, equity, profit and dividend, gathered through a bibliographical survey and theoretical references plus a historical perspective and a study of comparative law, elucidating the possible paths that can be taken by the future legislator and what options would remain for the HNWI to minimize the impact of the taxation in question. It is then concluded that a revocation of the exemption would culminate in clear damage to the individual in question since a significant portion of his income will be taxed, causing direct and indirect impacts both on his income from work and from capital.
Descrição
Palavras-chave
tributação , lucro e dividendo , patrimônio líquido , imposto de renda , taxation , profit and dividend , net worth , high net worth