Taxation on the results of national financial market investments and funds
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Brasileira de Contabilidade e Gestão |
Texto Completo: | https://www.revistas.udesc.br/index.php/reavi/article/view/8661 |
Resumo: | This research had as its main objective to analyze the impact of taxation on the result of the profitability of the major investments and financial investments offered in the domestic financial market. For this a descriptive, documental and quantitative research was elaborated. The population constituted the main types of Investment and its Features demostrados in Folha de São Paulo. The study 's sample consisted of random way. The period to be analyzed , was the year 2010.In the study we used the investments available in the financial market and able to be profitable and callable in the short term, considering the initial value of R$ 100,000.00. To analyze the data, we applied the technique of descriptive statistics. The results showed that the most significant profit was the dollar, gold and the NTN-B. But the high, medium and low-risk, respectively, need to be assessed in addition to the profits. The income tax and the administrative fees reduced the recommended investments from 12 to 6. Stressing that for its high risk the dollar ceases to be a viable option for the value and period considered. Despite the high value of the tax and medium risk, gold reached the highest profitability and liquidity and remained the most appropriate investment. |
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Taxation on the results of national financial market investments and fundsTributación en el resultado de las inversiones y de las aplicaciones en el mercado financiero nacionalTributação no resultado dos investimentos e das aplicações no mercado financeiro nacionalinvestimento financeirorentabilidadetributosliquidezfinancial investimentprofitabilitytaxesliquidityinversión financierarentabilidadimpuestosliquidezThis research had as its main objective to analyze the impact of taxation on the result of the profitability of the major investments and financial investments offered in the domestic financial market. For this a descriptive, documental and quantitative research was elaborated. The population constituted the main types of Investment and its Features demostrados in Folha de São Paulo. The study 's sample consisted of random way. The period to be analyzed , was the year 2010.In the study we used the investments available in the financial market and able to be profitable and callable in the short term, considering the initial value of R$ 100,000.00. To analyze the data, we applied the technique of descriptive statistics. The results showed that the most significant profit was the dollar, gold and the NTN-B. But the high, medium and low-risk, respectively, need to be assessed in addition to the profits. The income tax and the administrative fees reduced the recommended investments from 12 to 6. Stressing that for its high risk the dollar ceases to be a viable option for the value and period considered. Despite the high value of the tax and medium risk, gold reached the highest profitability and liquidity and remained the most appropriate investment.Esta investigación tuvo por objetivo principal analizar el impacto de la tributación en el resultado de la rentabilidad de las principales inversiones y aplicaciones financieras ofrecidas en el mercado financiero nacional. Para ello se elaboró una investigación descriptiva, documental y cuantitativa. La población está compuesta por los principales tipos de inversión presentados en Folha de São Paulo. La muestra del estudio fue compuesta de forma aleatoria. El periodo a analizar fue el año 2014 al 2015. Para el estudio se utilizaron inversiones financieras disponibles en el mercado financiero susceptibles de ser rentables y redimibles en el corto plazo, considerando el valor inicial de R$ 100.000,00. Para el análisis de los datos, se aplicó la técnica de la estadística descriptiva. Los resultados señalaron que los rendimientos más significativos fueron el dólar, el oro y el NTN-B., pero que el riesgo alto, medio y bajo, respectivamente, debe evaluarse además de los rendimientos. La tributación del IR y las tasas administrativas redujo los tipos de inversiones recomendadas de 12 a 6. Destacando que por su alto riesgo el dólar deja de ser una opción viable para el valor y período considerados. A pesar del alto valor fiscal y el riesgo promedio, el oro logró la mayor rentabilidad y liquidez y prevaleció como la inversión más adecuada.Esta pesquisa teve por objetivo principal analisar o impacto da tributação no resultado da rentabilidade dos principais investimentos e aplicações financeiras oferecidos no mercado financeiro nacional. Para isso elaborou-se uma pesquisa descritiva, documental e quantitativa. A população é composta pelos principais tipos de investimento demostrados na Folha de São Paulo. A amostra do estudo foi composta de forma aleatória. O período a ser analisado, constituiu o ano de 2014 a 2015. Para o estudo foram utilizadas as aplicações financeiras disponíveis no mercado financeiro capaz de ser rentável e resgatável em curto prazo, considerando o valor inicial de R$ 100.000,00. Para a análise dos dados, aplicou-se a técnica da estatística descritiva. Os resultados apontaram que os rendimentos mais significativos foram o dólar, o ouro e o NTN-B. Mas, que o risco alto, médio e baixo, respectivamente, precisa ser avaliado além dos rendimentos. A tributação do IR e das taxas administrativas reduziu os tipos de investimentos recomendados de 12 para 6. Salientando que por seu alto risco o dólar deixa de ser uma opção viável para o valor e período considerados. Apesar do alto valor do imposto e risco médio, o ouro alcançou a mais alta rentabilidade e liquidez e prevaleceu como investimento mais indicado.Universidade do Estado de Santa Catarina — UDESC2023-05-12info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.udesc.br/index.php/reavi/article/view/866110.5965/2764747105102016042Revista Brasileira de Contabilidade e Gestão; Vol. 5 No. 10 (2016); 42-57Revista Brasileira de Contabilidade e Gestão; Vol. 5 Núm. 10 (2016); 42-57Revista Brasileira de Contabilidade e Gestão; v. 5 n. 10 (2016); 42-572764-747110.5965/2764747105102016reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporhttps://www.revistas.udesc.br/index.php/reavi/article/view/8661/6414Copyright (c) 2017 Ângela Bilk, Francieli Mara Heinz Neves, Alyne Cecilia Serpa Ganz, Micheli Aparecida Lunardihttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessBilk, ÂngelaNeves, Francieli Mara HeinzGanz, Alyne Cecilia SerpaLunardi, Micheli Aparecida2023-09-19T18:28:09Zoai::article/8661Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2023-09-19T18:28:09Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false |
dc.title.none.fl_str_mv |
Taxation on the results of national financial market investments and funds Tributación en el resultado de las inversiones y de las aplicaciones en el mercado financiero nacional Tributação no resultado dos investimentos e das aplicações no mercado financeiro nacional |
title |
Taxation on the results of national financial market investments and funds |
spellingShingle |
Taxation on the results of national financial market investments and funds Bilk, Ângela investimento financeiro rentabilidade tributos liquidez financial investiment profitability taxes liquidity inversión financiera rentabilidad impuestos liquidez |
title_short |
Taxation on the results of national financial market investments and funds |
title_full |
Taxation on the results of national financial market investments and funds |
title_fullStr |
Taxation on the results of national financial market investments and funds |
title_full_unstemmed |
Taxation on the results of national financial market investments and funds |
title_sort |
Taxation on the results of national financial market investments and funds |
author |
Bilk, Ângela |
author_facet |
Bilk, Ângela Neves, Francieli Mara Heinz Ganz, Alyne Cecilia Serpa Lunardi, Micheli Aparecida |
author_role |
author |
author2 |
Neves, Francieli Mara Heinz Ganz, Alyne Cecilia Serpa Lunardi, Micheli Aparecida |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Bilk, Ângela Neves, Francieli Mara Heinz Ganz, Alyne Cecilia Serpa Lunardi, Micheli Aparecida |
dc.subject.por.fl_str_mv |
investimento financeiro rentabilidade tributos liquidez financial investiment profitability taxes liquidity inversión financiera rentabilidad impuestos liquidez |
topic |
investimento financeiro rentabilidade tributos liquidez financial investiment profitability taxes liquidity inversión financiera rentabilidad impuestos liquidez |
description |
This research had as its main objective to analyze the impact of taxation on the result of the profitability of the major investments and financial investments offered in the domestic financial market. For this a descriptive, documental and quantitative research was elaborated. The population constituted the main types of Investment and its Features demostrados in Folha de São Paulo. The study 's sample consisted of random way. The period to be analyzed , was the year 2010.In the study we used the investments available in the financial market and able to be profitable and callable in the short term, considering the initial value of R$ 100,000.00. To analyze the data, we applied the technique of descriptive statistics. The results showed that the most significant profit was the dollar, gold and the NTN-B. But the high, medium and low-risk, respectively, need to be assessed in addition to the profits. The income tax and the administrative fees reduced the recommended investments from 12 to 6. Stressing that for its high risk the dollar ceases to be a viable option for the value and period considered. Despite the high value of the tax and medium risk, gold reached the highest profitability and liquidity and remained the most appropriate investment. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-05-12 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistas.udesc.br/index.php/reavi/article/view/8661 10.5965/2764747105102016042 |
url |
https://www.revistas.udesc.br/index.php/reavi/article/view/8661 |
identifier_str_mv |
10.5965/2764747105102016042 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://www.revistas.udesc.br/index.php/reavi/article/view/8661/6414 |
dc.rights.driver.fl_str_mv |
https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade do Estado de Santa Catarina — UDESC |
publisher.none.fl_str_mv |
Universidade do Estado de Santa Catarina — UDESC |
dc.source.none.fl_str_mv |
Revista Brasileira de Contabilidade e Gestão; Vol. 5 No. 10 (2016); 42-57 Revista Brasileira de Contabilidade e Gestão; Vol. 5 Núm. 10 (2016); 42-57 Revista Brasileira de Contabilidade e Gestão; v. 5 n. 10 (2016); 42-57 2764-7471 10.5965/2764747105102016 reponame:Revista Brasileira de Contabilidade e Gestão instname:Universidade do Estado de Santa Catarina (UDESC) instacron:UDESC |
instname_str |
Universidade do Estado de Santa Catarina (UDESC) |
instacron_str |
UDESC |
institution |
UDESC |
reponame_str |
Revista Brasileira de Contabilidade e Gestão |
collection |
Revista Brasileira de Contabilidade e Gestão |
repository.name.fl_str_mv |
Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC) |
repository.mail.fl_str_mv |
rbceg.ceavi@udesc.br || paulo.barth@udesc.br |
_version_ |
1797048020899987456 |