A dedutibilidade no contexto do Imposto de Renda Pessoa Jurídica
Autor(a) principal: | |
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Data de Publicação: | 2008 |
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/8369 |
Resumo: | The Income Tax is ruled by complex and sparse rules, indeed one of the most important tributes in Brazil, reaches both natural persons and legal entities. On account of this amplitude, as a rule, the discussions concerning this tribute raise the interest of studious people and contributors as well, who are always interested in verifying whether the demand to which they are being subject is in accordance to the rules of the system, and, on the other hand, whether there is basis to eventual contestations. Among such discussions the relevant one is related to the definition of income , in other words, the one that aims at specifying limits to the meaning of income for taxation purposes. Therefore, it is necessary to investigate the meaning and understanding of the word income , what is viable from the analysis of facts that form this concept, the increases versus the decreases, the entries versus the expenditures. Under a practical perspective we notice a special complexity in the rules applied to the Income Tax concerning legal entities, due to the fact that in this field, individual concepts of accounting mix, making it more difficult or, at least, making the activity of the Legal Professionals more complex. Being aware of these features our objective in this present work is to broach the materiality of the Income Tax, regarding legal entities, aiming at formulating our concept of income, analyzing the system under the expenditures point of view. Thenceforth comes the importance that reveals itself, for the present study, of the definition of the concept of necessary expenses . It is worth mentioning, in addition, that in order to reach this goal we will start from the verification of constitutional statutes, once, in our view, it is in the Federal Constitution the basic guidelines of the concept of income , balanced by the principles that assure fundamental rights to contributors. Finally, we highlight that our motivation as to the choice of the topic now dealt with comes from the questions that are raised in the practical field, which, sometimes reflect on the jurisprudence positioning, denunciating the need for a deeper reflection on the topic |
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Gonçalves, José Artur Limahttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4297469H0Charnet, Ana Carolina Scopin2016-04-26T20:28:12Z2008-11-192008-11-11Charnet, Ana Carolina Scopin. A dedutibilidade no contexto do Imposto de Renda Pessoa Jurídica. 2008. 191 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2008.https://tede2.pucsp.br/handle/handle/8369The Income Tax is ruled by complex and sparse rules, indeed one of the most important tributes in Brazil, reaches both natural persons and legal entities. On account of this amplitude, as a rule, the discussions concerning this tribute raise the interest of studious people and contributors as well, who are always interested in verifying whether the demand to which they are being subject is in accordance to the rules of the system, and, on the other hand, whether there is basis to eventual contestations. Among such discussions the relevant one is related to the definition of income , in other words, the one that aims at specifying limits to the meaning of income for taxation purposes. Therefore, it is necessary to investigate the meaning and understanding of the word income , what is viable from the analysis of facts that form this concept, the increases versus the decreases, the entries versus the expenditures. Under a practical perspective we notice a special complexity in the rules applied to the Income Tax concerning legal entities, due to the fact that in this field, individual concepts of accounting mix, making it more difficult or, at least, making the activity of the Legal Professionals more complex. Being aware of these features our objective in this present work is to broach the materiality of the Income Tax, regarding legal entities, aiming at formulating our concept of income, analyzing the system under the expenditures point of view. Thenceforth comes the importance that reveals itself, for the present study, of the definition of the concept of necessary expenses . It is worth mentioning, in addition, that in order to reach this goal we will start from the verification of constitutional statutes, once, in our view, it is in the Federal Constitution the basic guidelines of the concept of income , balanced by the principles that assure fundamental rights to contributors. Finally, we highlight that our motivation as to the choice of the topic now dealt with comes from the questions that are raised in the practical field, which, sometimes reflect on the jurisprudence positioning, denunciating the need for a deeper reflection on the topicRegulado por regras esparsas e complexas, o Imposto de Renda é, sem dúvida, um dos principais tributos no Brasil, alcançando tanto pessoas físicas quanto pessoas jurídicas. Justamente por conta dessa sua amplitude é que, via de regra, as discussões concernentes a esse tributo despertam o interesse dos estudiosos e dos próprios contribuintes, sempre interessados em averiguar se a exigência a que estão submetidos está em conformidade com as regras do sistema e, de outra parte, se há embasamento para eventuais contestações. Dentre essas discussões, mostra-se relevante aquela relacionada à definição do conceito de renda , ou seja, a que busca precisar os limites do que seja renda para fins de tributação. Para tanto, imprescindível se faz a investigação sobre o sentido e alcance do vocábulo renda , o que resta viável a partir da análise dos fatos que compõe esse conceito, os acréscimos versus os decréscimos, as entradas versus os dispêndios. Numa perspectiva prática, notamos especial complexidade nas regras aplicáveis ao Imposto de Renda no âmbito das pessoas jurídicas, dado que a questão, nessa esfera, mistura-se a conceitos próprios da contabilidade, dificultando ou, no mínimo, tornando mais complexa a atividade do operador do direito. Cientes dessas características é que objetivamos, no presente trabalho, fazer uma abordagem da materialidade do Imposto sobre a Renda, no âmbito das pessoas jurídicas, buscando formular nosso conceito de renda, analisando-se o sistema sob a perspectiva dos dispêndios. Daí a importância que se revela, para o presente estudo, a definição do conceito de despesas necessárias . Vale dizer, ademais, que para que possamos alcançar esse objetivo, partiremos da verificação das normas constitucionais, eis que, a nosso ver, é na Constituição Federal que estão as diretrizes básicas do conceito de renda , equilibradas pelos princípios que asseguram direitos fundamentais aos contribuintes. Finalmente, salientamos que a nossa motivação quanto à escolha do tema ora tratado decorre das questões que são suscitadas no campo prático, que, por vezes, se refletem nos posicionamentos jurisprudenciais, denunciando a necessidade de uma maior reflexão sobre o temaapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/17288/Ana%20Carolina%20Scopin%20Charnet.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBRFaculdade de DireitoImposto sobre a Renda Pessoa JurídicaConceito constitucionalRendaDespesas necessáriasDedutibilidadeImposto -- DeducaoPessoa juridica -- Impostos -- BrasilIncome taxLegal entitiesConstitutional conceptIncomeNecessary expensesExpendituresCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOA dedutibilidade no contexto do Imposto de Renda Pessoa Jurídicainfo: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_SPTEXTAna Carolina Scopin Charnet.pdf.txtAna Carolina Scopin Charnet.pdf.txtExtracted texttext/plain430580https://repositorio.pucsp.br/xmlui/bitstream/handle/8369/3/Ana%20Carolina%20Scopin%20Charnet.pdf.txta63b1dbc6134d8c22ee3e66569bb4825MD53ORIGINALAna Carolina Scopin Charnet.pdfapplication/pdf1118495https://repositorio.pucsp.br/xmlui/bitstream/handle/8369/1/Ana%20Carolina%20Scopin%20Charnet.pdf8cc545f682688e2d72dc6050090b0689MD51THUMBNAILAna Carolina Scopin Charnet.pdf.jpgAna Carolina Scopin Charnet.pdf.jpgGenerated Thumbnailimage/jpeg2886https://repositorio.pucsp.br/xmlui/bitstream/handle/8369/2/Ana%20Carolina%20Scopin%20Charnet.pdf.jpg12637e4159be2754b632320357d2dab4MD52handle/83692022-08-22 18:12:13.103oai:repositorio.pucsp.br:handle/8369Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-08-22T21:12:13Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.por.fl_str_mv |
A dedutibilidade no contexto do Imposto de Renda Pessoa Jurídica |
title |
A dedutibilidade no contexto do Imposto de Renda Pessoa Jurídica |
spellingShingle |
A dedutibilidade no contexto do Imposto de Renda Pessoa Jurídica Charnet, Ana Carolina Scopin Imposto sobre a Renda Pessoa Jurídica Conceito constitucional Renda Despesas necessárias Dedutibilidade Imposto -- Deducao Pessoa juridica -- Impostos -- Brasil Income tax Legal entities Constitutional concept Income Necessary expenses Expenditures CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
A dedutibilidade no contexto do Imposto de Renda Pessoa Jurídica |
title_full |
A dedutibilidade no contexto do Imposto de Renda Pessoa Jurídica |
title_fullStr |
A dedutibilidade no contexto do Imposto de Renda Pessoa Jurídica |
title_full_unstemmed |
A dedutibilidade no contexto do Imposto de Renda Pessoa Jurídica |
title_sort |
A dedutibilidade no contexto do Imposto de Renda Pessoa Jurídica |
author |
Charnet, Ana Carolina Scopin |
author_facet |
Charnet, Ana Carolina Scopin |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Gonçalves, José Artur Lima |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4297469H0 |
dc.contributor.author.fl_str_mv |
Charnet, Ana Carolina Scopin |
contributor_str_mv |
Gonçalves, José Artur Lima |
dc.subject.por.fl_str_mv |
Imposto sobre a Renda Pessoa Jurídica Conceito constitucional Renda Despesas necessárias Dedutibilidade Imposto -- Deducao Pessoa juridica -- Impostos -- Brasil |
topic |
Imposto sobre a Renda Pessoa Jurídica Conceito constitucional Renda Despesas necessárias Dedutibilidade Imposto -- Deducao Pessoa juridica -- Impostos -- Brasil Income tax Legal entities Constitutional concept Income Necessary expenses Expenditures CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Income tax Legal entities Constitutional concept Income Necessary expenses Expenditures |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
The Income Tax is ruled by complex and sparse rules, indeed one of the most important tributes in Brazil, reaches both natural persons and legal entities. On account of this amplitude, as a rule, the discussions concerning this tribute raise the interest of studious people and contributors as well, who are always interested in verifying whether the demand to which they are being subject is in accordance to the rules of the system, and, on the other hand, whether there is basis to eventual contestations. Among such discussions the relevant one is related to the definition of income , in other words, the one that aims at specifying limits to the meaning of income for taxation purposes. Therefore, it is necessary to investigate the meaning and understanding of the word income , what is viable from the analysis of facts that form this concept, the increases versus the decreases, the entries versus the expenditures. Under a practical perspective we notice a special complexity in the rules applied to the Income Tax concerning legal entities, due to the fact that in this field, individual concepts of accounting mix, making it more difficult or, at least, making the activity of the Legal Professionals more complex. Being aware of these features our objective in this present work is to broach the materiality of the Income Tax, regarding legal entities, aiming at formulating our concept of income, analyzing the system under the expenditures point of view. Thenceforth comes the importance that reveals itself, for the present study, of the definition of the concept of necessary expenses . It is worth mentioning, in addition, that in order to reach this goal we will start from the verification of constitutional statutes, once, in our view, it is in the Federal Constitution the basic guidelines of the concept of income , balanced by the principles that assure fundamental rights to contributors. Finally, we highlight that our motivation as to the choice of the topic now dealt with comes from the questions that are raised in the practical field, which, sometimes reflect on the jurisprudence positioning, denunciating the need for a deeper reflection on the topic |
publishDate |
2008 |
dc.date.available.fl_str_mv |
2008-11-19 |
dc.date.issued.fl_str_mv |
2008-11-11 |
dc.date.accessioned.fl_str_mv |
2016-04-26T20:28:12Z |
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info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
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masterThesis |
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publishedVersion |
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Charnet, Ana Carolina Scopin. A dedutibilidade no contexto do Imposto de Renda Pessoa Jurídica. 2008. 191 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2008. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/8369 |
identifier_str_mv |
Charnet, Ana Carolina Scopin. A dedutibilidade no contexto do Imposto de Renda Pessoa Jurídica. 2008. 191 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2008. |
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