A abrangência da neutralidade fiscal das alterações contábeis introduzidas pelas Leis nº 11.638/07 e nº 11.941/09 mediante o regime tributário de transição

• Autor(a) principal: Schneider, Roberto de Vasconcelos
• Data de Publicação: 2011
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/35529
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Regime Tributário de Transição; RTT; Neutralidade Tributária; Neutralidade Absoluta; Neutralidade Relativa; Neutralidade Mitigada; Transition Tax Regime; RTT; Tax neutrality; Absolute Tax Neutrality; Relative Tax Neutrality; Mitigated Tax Neutrality

In the context of increasing participation of Brazilian companies in international financial markets, the Law 11638/07 and 11941/09 promoted several changes in commercial law and accounting in order to start the process of harmonization of national accounting with the International Financial Reporting Standards practice. Such changes have begun the process of harmonization, which represents a new accounting philosophy. In turn, the Tax Law, as an overlap Law, invariably, would be affected by such changes. However, as tax effects were not the intention of the legislator, he tried to neutralize any tax impacts by the creation of the Transition Tax Regime - RTT, through Law 11.941/09. Thus, this study aims to assess the limits of tax neutrality by RTT. To this end, it is initially analyzed the principle of the legal system’s unity, and after it is analyzed the Tax Law as an overlap Law. Given these considerations, it is analyzed the historical course of Brazilian accounting Law, in particular, what was the old accounting framework and how the new accounting is currently conceived. Along these lines, attempts to identify a change in philosophy and axiology accounting is not consistent with the Tax Law values, why it was introduced RTT. Taking these theoretical and historical, it is analyzed the possible meanings of tax neutrality, whether neutrality would be mitigated (or relative) or absolute. Thereafter, is used the theory of interpretation, particularly the hermeneutics’ methods, namely: grammatical interpretation, systematic, historical, evolutionary and teleological; seeking the meaning of neutrality, for purposes of RTT