O enquadramento de benefícios fiscais como subvenções para investimento e a sua tributação
Carregando...
Tipo
TCC
Data de publicação
2023-12
Periódico
Citações (Scopus)
Autores
Elias , Lucas Simões
Orientador
Takano, Caio Augusto
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
As subvenções para investimento são uma ferramenta de estímulo ao
desenvolvimento que, apesar de complexa, influencia consideravelmente a saúde financeira de
diversas empresas e seus respectivos planejamentos tributários e tem evoluído ao longo dos
anos devido a mudanças legislativas e interpretativas sobre o tema. Nos últimos anos, houve
uma série de alterações nas leis e regulamentos que afetam as subvenções para investimento.
Apesar do claro objetivo de aumentar a eficácia e a transparência na concessão desses
benefícios fiscais, a possibilidade de enquadramento de benefícios fiscais como subvenções
para investimento, bem como o tratamento tributário aplicável, ainda se trata de um tema incerto
e constante debatido no cenário legislativo e jurisprudencial brasileiro. Por essa razão, esse
trabalho busca analisar os requisitos de enquadramento de benefícios fiscais como subvenção
para investimento e a atual regulamentação desse instrumento à luz das alterações promovidas
pela Lei Complementar nº 160/17 no artigo 30 da Lei nº 12.973/14 e da evolução do
entendimento das autoridades fiscais e da jurisprudência administrativa e judicial, bem como a
incidência de IRPJ, CSLL, PIS e COFINS sobre esses valores.
Investment grants are a tool for stimulating development which, although complex, considerably influences the financial health of various companies and their respective tax planning and has evolved over the years due to legislative and interpretative changes on the subject. In recent years, there have been several changes to the laws and regulations affecting investment grants. Despite the clear objective of increasing efficiency and transparency in the granting of these tax benefits, the possibility of classifying tax benefits as investment grants, as well as the applicable tax treatment, is still an uncertain and constantly debated issue in the Brazilian legislative and jurisprudential scenario. For this reason, this work seeks to analyze the classification requirements of tax benefits as investment grants and the current regulation of this instrument in light of the changes promoted by Complementary Law 160/17 in Article 30 of Law 12973/14 and the evolution of the understanding of the tax authorities and administrative and judicial case law, as well as the incidence of IRPJ, CSLL, PIS, and COFINS on these amounts.
Investment grants are a tool for stimulating development which, although complex, considerably influences the financial health of various companies and their respective tax planning and has evolved over the years due to legislative and interpretative changes on the subject. In recent years, there have been several changes to the laws and regulations affecting investment grants. Despite the clear objective of increasing efficiency and transparency in the granting of these tax benefits, the possibility of classifying tax benefits as investment grants, as well as the applicable tax treatment, is still an uncertain and constantly debated issue in the Brazilian legislative and jurisprudential scenario. For this reason, this work seeks to analyze the classification requirements of tax benefits as investment grants and the current regulation of this instrument in light of the changes promoted by Complementary Law 160/17 in Article 30 of Law 12973/14 and the evolution of the understanding of the tax authorities and administrative and judicial case law, as well as the incidence of IRPJ, CSLL, PIS, and COFINS on these amounts.
Descrição
Palavras-chave
direito tributário , benefícios fiscais , requisitos de enquadramento , subvenção para investimento , tax law , tax benefits , classification requirements , investment grants