Imposto sobre a renda da atividade rural – pessoa física: regime jurídico
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da PUC_SP |
Texto Completo: | https://tede2.pucsp.br/handle/handle/18844 |
Resumo: | This scientific research aims to answer whether there is some proper legal framework for the Rural Activity Income Tax - Private Individuals. Thus, we discussed the main aspects of that particular tax. In order to investigate the regulatory documents that rule the mentioned tax, we used the logical-semantic constructive method and several of its tools and concepts to demonstrate the assumptions that have guided us. Then we traced the lines of the tax on income in the Constitution and Federal Laws, and studied the material definition for income, the general constitutional principles and specific tax, and possible tax bases (real, presumed and arbitrated). We also want to point the limits that the constitutional legislator has when it comes to creating any new form of income tax, especially the tax on income of Rural Activity - Private Individuals. In chapters three and four, we dealt with the main topic, exploring the legal framework regarding the aforementioned tax. In chapter three, we highlighted the general aspects, we noted the constitutionality of differentiation criteria which allows legislators to establish the legal framework for taxation on income from different rural activities. We also studied the meaning of rural activity and examined some standard and non-standard agricultural leases to make sure if the activity that was performed by each person was rural or not. Finally, in chapter four we studied the criteria of tax incidence describing the elements of the antecedent and consequent normative criteria of tax on income of Rural Activity - Private Individuals. We showed the variations to calculate the tax basis, consisting of real results (gross revenue - necessary expenses - investments = actual result), presumed and arbitrated, the latter two equivalent to twenty percent of the annual gross revenue. We also worked with the instrumental duties that come with the mentioned tax, and the main discussions at CARF about it |
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Gama, Tácio Lacerdahttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4309270J2Neves Neto, Jayme da Silva2016-08-11T12:00:40Z2016-04-08Neves Neto, Jayme da Silva. Imposto sobre a renda da atividade rural – pessoa física: regime jurídico. 2016. 143 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2016.https://tede2.pucsp.br/handle/handle/18844This scientific research aims to answer whether there is some proper legal framework for the Rural Activity Income Tax - Private Individuals. Thus, we discussed the main aspects of that particular tax. In order to investigate the regulatory documents that rule the mentioned tax, we used the logical-semantic constructive method and several of its tools and concepts to demonstrate the assumptions that have guided us. Then we traced the lines of the tax on income in the Constitution and Federal Laws, and studied the material definition for income, the general constitutional principles and specific tax, and possible tax bases (real, presumed and arbitrated). We also want to point the limits that the constitutional legislator has when it comes to creating any new form of income tax, especially the tax on income of Rural Activity - Private Individuals. In chapters three and four, we dealt with the main topic, exploring the legal framework regarding the aforementioned tax. In chapter three, we highlighted the general aspects, we noted the constitutionality of differentiation criteria which allows legislators to establish the legal framework for taxation on income from different rural activities. We also studied the meaning of rural activity and examined some standard and non-standard agricultural leases to make sure if the activity that was performed by each person was rural or not. Finally, in chapter four we studied the criteria of tax incidence describing the elements of the antecedent and consequent normative criteria of tax on income of Rural Activity - Private Individuals. We showed the variations to calculate the tax basis, consisting of real results (gross revenue - necessary expenses - investments = actual result), presumed and arbitrated, the latter two equivalent to twenty percent of the annual gross revenue. We also worked with the instrumental duties that come with the mentioned tax, and the main discussions at CARF about itEssa pesquisa científica procura responder se existe e em que consiste o regime jurídico tributário próprio do Imposto Sobre a Renda da Atividade Rural – Pessoa Física. Neste percurso, ao descrever os contornos deste imposto, discutimos suas principais problemáticas, nos posicionando sobre elas. Para investigar os documentos normativos que disciplinam o tributo em questão, nos valemos do método do constructivismo lógico-semântico, utilizando várias de suas ferramentas e conceitos a respeito do Direito, o que fizemos questão de constar no trabalho, a fim de deixar claras as premissas sobre as quais nos pautamos. Ao depois, também em sede preliminar, buscamos traçar os contornos do Imposto Sobre a Renda na Constituição e na Lei Complementar, investigando a definição da materialidade renda, os princípios constitucionais tributários gerais e específicos deste imposto e as bases de cálculo possíveis (real, presumida e arbitrada). Buscamos, com isso, evidenciar os limites programados pelo legislador constitucional e complementar, para que o legislador ordinário competente possa instituir qualquer modalidade de tributação da renda, especialmente o Imposto Sobre a Renda da Atividade Rural – Pessoa Física. Nos capítulos seguintes (terceiro e quarto), tratamos do tema em si, explorando o regime jurídico tributário do imposto em pesquisa. No capítulo terceiro, no qual tratamos o que consideramos e denominamos questões gerais do tema, evidenciamos a constitucionalidade dos critérios de diferenciação que autorizam o legislador ordinário a instituir o regime jurídico de tributação da renda da atividade rural diferenciado em vigor. Respondemos, também, descrevendo o que é e o que não é atividade rural, submetendo posteriormente nossa definição à análise de alguns contratos rurais típicos e atípicos, sobre se a atividade desenvolvida por cada parte contratante é ou não rural. No capítulo quatro, saturamos todos os critérios da fórmula da regra-matriz de incidência tributária, descrevendo os elementos dos critérios do antecedente e consequente normativo do Imposto Sobre a Renda da Atividade Rural – Pessoa Física. Evidenciamos o tratamento diferenciado na apuração da base de cálculo, consistente nos resultados real (receita bruta – despesas necessárias – investimentos = resultado real), presumido e arbitrado, estes dois últimos equivalentes a vinte por cento da receita bruta anual. Também tratamos sobre os deveres instrumentais deste imposto e as principais discussões no CARF a seu respeitoapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/38220/Jayme%20da%20Silva%20Neves%20Neto.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoImposto sobre a RendaAtividade ruralRegime jurídico tributárioIncome TaxRural activityTax legal systemCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOImposto sobre a renda da atividade rural – pessoa física: regime jurídicoinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTJayme da Silva Neves Neto.pdf.txtJayme da Silva Neves Neto.pdf.txtExtracted texttext/plain392269https://repositorio.pucsp.br/xmlui/bitstream/handle/18844/4/Jayme%20da%20Silva%20Neves%20Neto.pdf.txt8b21648594006e3a5cd1d487951a7281MD54LICENSElicense.txtlicense.txttext/plain; charset=utf-82165https://repositorio.pucsp.br/xmlui/bitstream/handle/18844/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51ORIGINALJayme da Silva Neves Neto.pdfJayme da Silva Neves Neto.pdfapplication/pdf1143304https://repositorio.pucsp.br/xmlui/bitstream/handle/18844/2/Jayme%20da%20Silva%20Neves%20Neto.pdfa55dc67cd44f13fab230ac8bdf7e1967MD52THUMBNAILJayme da Silva Neves Neto.pdf.jpgJayme da Silva Neves Neto.pdf.jpgGenerated Thumbnailimage/jpeg1943https://repositorio.pucsp.br/xmlui/bitstream/handle/18844/3/Jayme%20da%20Silva%20Neves%20Neto.pdf.jpgcc73c4c239a4c332d642ba1e7c7a9fb2MD53handle/188442022-08-22 18:11:29.738oai:repositorio.pucsp.br: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Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-08-22T21:11:29Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.por.fl_str_mv |
Imposto sobre a renda da atividade rural – pessoa física: regime jurídico |
title |
Imposto sobre a renda da atividade rural – pessoa física: regime jurídico |
spellingShingle |
Imposto sobre a renda da atividade rural – pessoa física: regime jurídico Neves Neto, Jayme da Silva Imposto sobre a Renda Atividade rural Regime jurídico tributário Income Tax Rural activity Tax legal system CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Imposto sobre a renda da atividade rural – pessoa física: regime jurídico |
title_full |
Imposto sobre a renda da atividade rural – pessoa física: regime jurídico |
title_fullStr |
Imposto sobre a renda da atividade rural – pessoa física: regime jurídico |
title_full_unstemmed |
Imposto sobre a renda da atividade rural – pessoa física: regime jurídico |
title_sort |
Imposto sobre a renda da atividade rural – pessoa física: regime jurídico |
author |
Neves Neto, Jayme da Silva |
author_facet |
Neves Neto, Jayme da Silva |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Gama, Tácio Lacerda |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4309270J2 |
dc.contributor.author.fl_str_mv |
Neves Neto, Jayme da Silva |
contributor_str_mv |
Gama, Tácio Lacerda |
dc.subject.por.fl_str_mv |
Imposto sobre a Renda Atividade rural Regime jurídico tributário |
topic |
Imposto sobre a Renda Atividade rural Regime jurídico tributário Income Tax Rural activity Tax legal system CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Income Tax Rural activity Tax legal system |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
This scientific research aims to answer whether there is some proper legal framework for the Rural Activity Income Tax - Private Individuals. Thus, we discussed the main aspects of that particular tax. In order to investigate the regulatory documents that rule the mentioned tax, we used the logical-semantic constructive method and several of its tools and concepts to demonstrate the assumptions that have guided us. Then we traced the lines of the tax on income in the Constitution and Federal Laws, and studied the material definition for income, the general constitutional principles and specific tax, and possible tax bases (real, presumed and arbitrated). We also want to point the limits that the constitutional legislator has when it comes to creating any new form of income tax, especially the tax on income of Rural Activity - Private Individuals. In chapters three and four, we dealt with the main topic, exploring the legal framework regarding the aforementioned tax. In chapter three, we highlighted the general aspects, we noted the constitutionality of differentiation criteria which allows legislators to establish the legal framework for taxation on income from different rural activities. We also studied the meaning of rural activity and examined some standard and non-standard agricultural leases to make sure if the activity that was performed by each person was rural or not. Finally, in chapter four we studied the criteria of tax incidence describing the elements of the antecedent and consequent normative criteria of tax on income of Rural Activity - Private Individuals. We showed the variations to calculate the tax basis, consisting of real results (gross revenue - necessary expenses - investments = actual result), presumed and arbitrated, the latter two equivalent to twenty percent of the annual gross revenue. We also worked with the instrumental duties that come with the mentioned tax, and the main discussions at CARF about it |
publishDate |
2016 |
dc.date.accessioned.fl_str_mv |
2016-08-11T12:00:40Z |
dc.date.issued.fl_str_mv |
2016-04-08 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Neves Neto, Jayme da Silva. Imposto sobre a renda da atividade rural – pessoa física: regime jurídico. 2016. 143 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2016. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/18844 |
identifier_str_mv |
Neves Neto, Jayme da Silva. Imposto sobre a renda da atividade rural – pessoa física: regime jurídico. 2016. 143 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2016. |
url |
https://tede2.pucsp.br/handle/handle/18844 |
dc.language.iso.fl_str_mv |
por |
language |
por |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
dc.publisher.program.fl_str_mv |
Programa de Estudos Pós-Graduados em Direito |
dc.publisher.initials.fl_str_mv |
PUC-SP |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Faculdade de Direito |
publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
dc.source.none.fl_str_mv |
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