Taxation on the results of national financial market investments and funds

Detalhes bibliográficos
Autor(a) principal: Bilk, Ângela
Data de Publicação: 2023
Outros Autores: Neves, Francieli Mara Heinz, Ganz, Alyne Cecilia Serpa, Lunardi, Micheli Aparecida
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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spelling 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
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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
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instname_str Universidade do Estado de Santa Catarina (UDESC)
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reponame_str Revista Brasileira de Contabilidade e Gestão
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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
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