A manutenção da isenção de lucros e dividendos da lei n° 9.249 de 1995 como forma de preservação do desenvolvimento econômico
Carregando...
Tipo
TCC
Data de publicação
2022-06
Periódico
Citações (Scopus)
Autores
Fontes, Luis Fernando Rocha Lemos
Orientador
Gioia, Fulvia Helena de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O objeto desta monografia importa em analisar o fenômeno da tributação de lucros e dividendos do Brasil sob o aspecto do desenvolvimento econômico, demonstrando que tentativas históricas de tributação não surtiram efeitos benéficos, quando comparadas com a isenção contemporânea, de mesmo modo que propostas atuais pecam da mesma forma que as históricas.
A premissa teórica de tributos varia quanto ao seu fato gerador, seja em decorrência de um poder de polícia, da prestação de serviços sociais, comportamento do contribuinte e outras hipóteses. Não obstante essa variação, o próprio Estado, ao longo das eras, modificou as formas de tributar matérias e pessoas, assim aumentando a complexidade do sistema como um todo e acompanhando o desenvolvimento da sociedade.
Atualmente, no Brasil do século 21, há um impasse envolvendo os entes privados e o Estado. De um lado, o Estado busca financiar os direitos germinados ao longo das eras e do outro, pessoas jurídicas e físicas desejam continuar se desenvolvendo sem um aumento da interferência do Estado, seja no sentido de pagar mais tributos ou crescer a burocracia envolvendo aqueles já existentes.
Nesse aspecto, oportuno é defender a manutenção da isenção da tributação de lucros e dividendos aos sócios e acionistas de sociedades empresariais nesse contexto, baseando essa defesa via tentativas anteriores de tributação desse instituto, ao longo da história do Brasil.
A defesa se baseia no estudo de uma série de normas produzidas ao longo do Brasil Colônia, do Brasil Império, da Primeira República e, finalmente, da atual legislação, qual seja, a Lei n° 9.249 de 1995, verificando em concreto o fato gerador, sujeito passivo, qual seria a obrigação principal e sucessivamente.
Por fim, com tal estudo, chega-se à conclusão de que a manutenção da isenção produz mais benefícios ao próprio Estado e aos entes privados que sua revogação.
The object of this monograph is to analyze the phenomenon of taxation of profits and dividends in Brazil from the point of view of economic development, showing that historical attempts at taxation have not produced beneficial effects when compared to the contemporary exemption, and that current proposals have failed in the same way as the historical ones. The theoretical premise of taxes varies as to their taxable event, whether as a result of a police power, the provision of social services, taxpayer behavior, and other hypotheses. Notwithstanding this variation, the State itself, throughout the ages, has modified the ways of taxing matters and people, thus increasing the complexity of the system as a whole and accompanying the development of society. Currently, in 21st century Brazil, there is an impasse involving private entities and the State. On one side, the State seeks to finance the rights germinated throughout the ages, and on the other side, legal entities and individuals wish to continue developing without an increase in State interference, either by paying more taxes or by increasing the bureaucracy involving those already existing. In this aspect, it is appropriate to defend the maintenance of the exemption of taxation on profits and dividends to partners and shareholders of corporate companies in this context, basing this defense on previous attempts to tax this institute, throughout the history of Brazil. The defense is based on the study of a series of norms produced throughout Colonial Brazil, Empire Brazil, the First Republic and, finally, the current legislation, i.e., Law no. 9.249 of 1995, concretely verifying the taxable event, taxable person, what would be the main obligation, and successively. Finally, with this study, the conclusion is reached that the maintenance of the exemption produces more benefits to the State and private entities than its revocation.
The object of this monograph is to analyze the phenomenon of taxation of profits and dividends in Brazil from the point of view of economic development, showing that historical attempts at taxation have not produced beneficial effects when compared to the contemporary exemption, and that current proposals have failed in the same way as the historical ones. The theoretical premise of taxes varies as to their taxable event, whether as a result of a police power, the provision of social services, taxpayer behavior, and other hypotheses. Notwithstanding this variation, the State itself, throughout the ages, has modified the ways of taxing matters and people, thus increasing the complexity of the system as a whole and accompanying the development of society. Currently, in 21st century Brazil, there is an impasse involving private entities and the State. On one side, the State seeks to finance the rights germinated throughout the ages, and on the other side, legal entities and individuals wish to continue developing without an increase in State interference, either by paying more taxes or by increasing the bureaucracy involving those already existing. In this aspect, it is appropriate to defend the maintenance of the exemption of taxation on profits and dividends to partners and shareholders of corporate companies in this context, basing this defense on previous attempts to tax this institute, throughout the history of Brazil. The defense is based on the study of a series of norms produced throughout Colonial Brazil, Empire Brazil, the First Republic and, finally, the current legislation, i.e., Law no. 9.249 of 1995, concretely verifying the taxable event, taxable person, what would be the main obligation, and successively. Finally, with this study, the conclusion is reached that the maintenance of the exemption produces more benefits to the State and private entities than its revocation.
Descrição
Trabalho indicado pela banca examinadora ao Prêmio TCC
Palavras-chave
tributação , imposto de renda , lucros e dividendos , taxation , income tax , profit and dividends