Impacto da não correção inflacionária na tabela progressiva de imposto de renda de pessoa física

• Autor(a) principal: Rebelatto, Miguel Moreira
• Data de Publicação: 2019
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Monografias da UFMT
• Texto Completo: http://bdm.ufmt.br/handle/1/1349
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; Inflação; Tabela de imposto de renda; Correção; BACEN; Inflation; Income tax table; Correction; BACEN

In order to show Brazilian taxpayers the importance of correcting the Income Tax with Inflation, we will show the definitions of inflation, its importance and its function and also the legal bases that govern the Income Tax Table and present the existing proposals by the Member States. To exemplify, we will put tables and graphs and analyze the difference of the current senario and comparison with a hypothetical senario if the table of Income Tax was corrected, from the presentation of this data we will develop an analysis and to indicate which senary would be more advantageous for the taxpayers . In order for us to arrive at a final result we will use the data that are made available BACEN informing the value of annual inflation and applying them in various scenarios and scenarios. This entity assists with the data that is collected annually. With the analysis developed it was verified that the senarios would have a direct impact on the society and the public coffers making a great difference between the senários presented. From the results we can conclude that the Brazilian population collects more than it should and, consequently, the public coffers collect more and more there are conflicts in the approval of the projects on the subject.