Os aspectos tributários do investidor-anjo

Detalhes bibliográficos
Autor(a) principal: Vasconcelos, Maria Carolina Lanzotti Marçal de
Data de Publicação: 2023
Tipo de documento: Trabalho de conclusão de curso
Idioma: por
Título da fonte: Repositório Institucional da UFU
Texto Completo: https://repositorio.ufu.br/handle/123456789/39806
Resumo: The present work seeks to analyze the characteristics of startups and the tax aspects of angel investments, demonstrating the need for a law that regulates such investments to ensure greater legal security on the subject. In this sense, the present work aims to present the characteristics of startups as well as analyze the taxation of the angel investment modality. Through an exploratory research with a deductive method on the laws that regulate the subject, such as the Legal Framework for Startups and Complementary Law 155/2016, it is concluded that the regulation of angel investment in Brazil did not achieve its original purpose, which was to encourage innovation in small businesses in the country. One can observe the contradictions of angel investment in Brazil, distinguishing between the stated purpose of the norm to encourage innovation in small businesses and the underlying real intention, which, in this case, seems to be the maintenance of an unfavorable tax environment for startups. Based on all that has been presented, it is concluded that the regulation of angel investment in Brazil did not achieve its original purpose, which was to encourage innovation in small businesses in the country
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spelling Os aspectos tributários do investidor-anjoStartupsMarco legal das startups.Investidor-AnjoAspectos tributários do Investimento-AnjoCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PRIVADOThe present work seeks to analyze the characteristics of startups and the tax aspects of angel investments, demonstrating the need for a law that regulates such investments to ensure greater legal security on the subject. In this sense, the present work aims to present the characteristics of startups as well as analyze the taxation of the angel investment modality. Through an exploratory research with a deductive method on the laws that regulate the subject, such as the Legal Framework for Startups and Complementary Law 155/2016, it is concluded that the regulation of angel investment in Brazil did not achieve its original purpose, which was to encourage innovation in small businesses in the country. One can observe the contradictions of angel investment in Brazil, distinguishing between the stated purpose of the norm to encourage innovation in small businesses and the underlying real intention, which, in this case, seems to be the maintenance of an unfavorable tax environment for startups. Based on all that has been presented, it is concluded that the regulation of angel investment in Brazil did not achieve its original purpose, which was to encourage innovation in small businesses in the countryTrabalho de Conclusão de Curso (Graduação)O presente trabalho busca analisar as caraterísticas de startups e os aspectos tributários do investimento-anjo, demonstrando a necessidade de uma lei que regulamente tais investimentos para garantir uma maior segurança jurídica sobre o tema, nesse sentido, o presente trabalho busca apresentar características das startups, bem como analisar a tributação da modalidade de investimento-anjo. Através de uma pesquisa exploratória com método dedutivo sobre as leis que regulamentam o tema, como o Marco Legal das Startups e da Lei Complementar 155/2016, conclui-se que a regulamentação do investimento-anjo no Brasil não atingiu o seu propósito original, que era incentivar a inovação nas pequenas empresas do país. Pode-se verificar as contradições do investimento-anjo no Brasil, distinguindo entre o propósito declarado da norma de incentivar a inovação nas pequenas empresas e a real intenção subjacente, que, neste caso, parece ser a manutenção do cenário tributário não favorável para startups. Com base em tudo o que foi apresentado, conclui-se que a regulamentação do investimento-anjo no Brasil não atingiu o seu propósito original, que era incentivar a inovação nas pequenas empresas do país.Universidade Federal de UberlândiaBrasilDireitoGuimarães, Marcela Cunhahttp://lattes.cnpq.br/4959279755611105Makiya, Erick Hitoshi Guimarãeshttp://lattes.cnpq.br/1173731938201505Ferreira, Ricardo Padovani Pletihttp://lattes.cnpq.br/7521271309832709Vasconcelos, Maria Carolina Lanzotti Marçal de2023-12-08T13:13:18Z2023-12-08T13:13:18Z2023-11-24info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesisapplication/pdfVASCONCELOS, Maria Carolina Lanzotti Marçal de.Os aspectos tributários do investidor-anjo. 2023. 38 f. Trabalho de Conclusão de Curso (Graduação em Direito) - Universidade Federal de Uberlândia, Uberlândia, 2023.https://repositorio.ufu.br/handle/123456789/39806porhttp://creativecommons.org/licenses/by-nc-nd/3.0/us/info:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFUinstname:Universidade Federal de Uberlândia (UFU)instacron:UFU2023-12-09T06:18:26Zoai:repositorio.ufu.br:123456789/39806Repositório InstitucionalONGhttp://repositorio.ufu.br/oai/requestdiinf@dirbi.ufu.bropendoar:2023-12-09T06:18:26Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU)false
dc.title.none.fl_str_mv Os aspectos tributários do investidor-anjo
title Os aspectos tributários do investidor-anjo
spellingShingle Os aspectos tributários do investidor-anjo
Vasconcelos, Maria Carolina Lanzotti Marçal de
Startups
Marco legal das startups.
Investidor-Anjo
Aspectos tributários do Investimento-Anjo
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PRIVADO
title_short Os aspectos tributários do investidor-anjo
title_full Os aspectos tributários do investidor-anjo
title_fullStr Os aspectos tributários do investidor-anjo
title_full_unstemmed Os aspectos tributários do investidor-anjo
title_sort Os aspectos tributários do investidor-anjo
author Vasconcelos, Maria Carolina Lanzotti Marçal de
author_facet Vasconcelos, Maria Carolina Lanzotti Marçal de
author_role author
dc.contributor.none.fl_str_mv Guimarães, Marcela Cunha
http://lattes.cnpq.br/4959279755611105
Makiya, Erick Hitoshi Guimarães
http://lattes.cnpq.br/1173731938201505
Ferreira, Ricardo Padovani Pleti
http://lattes.cnpq.br/7521271309832709
dc.contributor.author.fl_str_mv Vasconcelos, Maria Carolina Lanzotti Marçal de
dc.subject.por.fl_str_mv Startups
Marco legal das startups.
Investidor-Anjo
Aspectos tributários do Investimento-Anjo
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PRIVADO
topic Startups
Marco legal das startups.
Investidor-Anjo
Aspectos tributários do Investimento-Anjo
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PRIVADO
description The present work seeks to analyze the characteristics of startups and the tax aspects of angel investments, demonstrating the need for a law that regulates such investments to ensure greater legal security on the subject. In this sense, the present work aims to present the characteristics of startups as well as analyze the taxation of the angel investment modality. Through an exploratory research with a deductive method on the laws that regulate the subject, such as the Legal Framework for Startups and Complementary Law 155/2016, it is concluded that the regulation of angel investment in Brazil did not achieve its original purpose, which was to encourage innovation in small businesses in the country. One can observe the contradictions of angel investment in Brazil, distinguishing between the stated purpose of the norm to encourage innovation in small businesses and the underlying real intention, which, in this case, seems to be the maintenance of an unfavorable tax environment for startups. Based on all that has been presented, it is concluded that the regulation of angel investment in Brazil did not achieve its original purpose, which was to encourage innovation in small businesses in the country
publishDate 2023
dc.date.none.fl_str_mv 2023-12-08T13:13:18Z
2023-12-08T13:13:18Z
2023-11-24
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/bachelorThesis
format bachelorThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv VASCONCELOS, Maria Carolina Lanzotti Marçal de.Os aspectos tributários do investidor-anjo. 2023. 38 f. Trabalho de Conclusão de Curso (Graduação em Direito) - Universidade Federal de Uberlândia, Uberlândia, 2023.
https://repositorio.ufu.br/handle/123456789/39806
identifier_str_mv VASCONCELOS, Maria Carolina Lanzotti Marçal de.Os aspectos tributários do investidor-anjo. 2023. 38 f. Trabalho de Conclusão de Curso (Graduação em Direito) - Universidade Federal de Uberlândia, Uberlândia, 2023.
url https://repositorio.ufu.br/handle/123456789/39806
dc.language.iso.fl_str_mv por
language por
dc.rights.driver.fl_str_mv http://creativecommons.org/licenses/by-nc-nd/3.0/us/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-nd/3.0/us/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Federal de Uberlândia
Brasil
Direito
publisher.none.fl_str_mv Universidade Federal de Uberlândia
Brasil
Direito
dc.source.none.fl_str_mv reponame:Repositório Institucional da UFU
instname:Universidade Federal de Uberlândia (UFU)
instacron:UFU
instname_str Universidade Federal de Uberlândia (UFU)
instacron_str UFU
institution UFU
reponame_str Repositório Institucional da UFU
collection Repositório Institucional da UFU
repository.name.fl_str_mv Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU)
repository.mail.fl_str_mv diinf@dirbi.ufu.br
_version_ 1813711443981238272

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