Tributação das fintechs de crédito direto no Brasil
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do Mackenzie |
Texto Completo: | https://dspace.mackenzie.br/handle/10899/28417 |
Resumo: | A process of concentration of economic power in banks has taken place in Brazil since the second half of the last century as a result of government policies resulting from the power given to the State by the Federal Constitution to intervene in the economic domain. This increase in the degree of concentration has a positive aspect because it brought solidity to the National Financial System, but it also revealed negative effects on the economy, such as the high cost of credit in the country resulting from numerous factors linked to the very way this system was structured throughout of years. In this context, fintechs focused on solutions to the main problems and inefficiencies of traditional financial institutions consolidated in the country arise and in this scenario, there was in Brazil a rapid and significant advance in the regulatory schedule in the field of financial and technological innovations. In this regard, this schedule is aligned with the pillars of the Central Bank's “Agenda BC+” which has as one of its objectives to make credit cheaper and more accessible in the country and it was on this path that, among other measures, the Direct Credit Society (DCS). In this sense, this dissertation aims to analyze how taxation – as an important part of this regulatory schedule and as an instrument for inducing behavior – can stimulate the democratization of credit through DCSs. As a result of this research, a proposal for extrafiscal taxation of DCSs is presented in order to induce the democratization of credit in Brazil. |
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2021-12-13T18:21:32Z2021-12-13T18:21:32Z2021-08-02OLIVEIRA, Moisés Geraldo de. Tributação das fintechs de crédito direto no Brasil. 2021. 124 f. Dissertação (Mestrado em Direito Político e Econômico) - Universidade Presbiteriana Mackenzie, São Paulo, 2021.https://dspace.mackenzie.br/handle/10899/28417A process of concentration of economic power in banks has taken place in Brazil since the second half of the last century as a result of government policies resulting from the power given to the State by the Federal Constitution to intervene in the economic domain. This increase in the degree of concentration has a positive aspect because it brought solidity to the National Financial System, but it also revealed negative effects on the economy, such as the high cost of credit in the country resulting from numerous factors linked to the very way this system was structured throughout of years. In this context, fintechs focused on solutions to the main problems and inefficiencies of traditional financial institutions consolidated in the country arise and in this scenario, there was in Brazil a rapid and significant advance in the regulatory schedule in the field of financial and technological innovations. In this regard, this schedule is aligned with the pillars of the Central Bank's “Agenda BC+” which has as one of its objectives to make credit cheaper and more accessible in the country and it was on this path that, among other measures, the Direct Credit Society (DCS). In this sense, this dissertation aims to analyze how taxation – as an important part of this regulatory schedule and as an instrument for inducing behavior – can stimulate the democratization of credit through DCSs. As a result of this research, a proposal for extrafiscal taxation of DCSs is presented in order to induce the democratization of credit in Brazil.Houve no Brasil desde a segunda metade do século passado um processo de concentração do poder econômico nos bancos como resultado de políticas de governo decorrentes do poder conferido ao Estado pela própria Constituição Federal de intervir no domínio econômico. Esta elevação do grau de concentração tem um aspecto positivo porque trouxe consigo solidez ao Sistema Financeiro Nacional, mas também revelou efeitos negativos sobre a economia como o elevado custo do crédito no país decorrentes de inúmeros fatores ligados à própria maneira como este sistema foi estruturado ao longo dos anos. Surge neste contexto as fintechs focadas em soluções para os principais problemas e ineficiências das instituições financeiras tradicionais consolidadas no país e neste cenário, houve no Brasil, um avanço rápido e significativo da agenda regulatória no campo das inovações financeiras e tecnológicas. Neste aspecto, esta agenda está alinhada com os pilares da “Agenda BC+”, do Banco Central, a qual tem como um de seus objetivos tornar o crédito mais barato e mais acessível no país e foi nesta esteira que foi criada, dentre outras providências, a Sociedade de Crédito Direto (SCD). Neste sentido, esta dissertação tem o objetivo de analisar como a tributação – como parte importante desta agenda regulatória e como instrumento de indução de comportamentos – pode estimular a democratização do crédito por meio das SCDs. Como resultado desta pesquisa apresenta-se uma proposta de tributação extrafiscal das SCDs com a finalidade de induzir a democratização do crédito no Brasil.application/pdfporUniversidade Presbiteriana MackenzieDireito Político e EconômicoUPMBrasilFaculdade de Direito (FDIR)http://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessBrasilsistema financeiro nacionalfintechsociedade de crédito diretoextrafiscalidadeCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOTributação das fintechs de crédito direto no Brasilinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisMenezes, Daniel Francisco Nagaohttp://lattes.cnpq.br/4101655062938301Saavedra, Giovani Agostinihttp://lattes.cnpq.br/5594109824546097Beltrão, Demétrius Amaralhttp://lattes.cnpq.br/8378118211747998http://lattes.cnpq.br/4736963621612372Oliveira, Moisés Geraldo deBrazilnational financial systemfintechdirect credit societyextrafiscalityreponame:Biblioteca Digital de Teses e Dissertações do 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Digital de Teses e Dissertaçõeshttp://tede.mackenzie.br/jspui/PRI |
dc.title.por.fl_str_mv |
Tributação das fintechs de crédito direto no Brasil |
title |
Tributação das fintechs de crédito direto no Brasil |
spellingShingle |
Tributação das fintechs de crédito direto no Brasil Oliveira, Moisés Geraldo de Brasil sistema financeiro nacional fintech sociedade de crédito direto extrafiscalidade CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Tributação das fintechs de crédito direto no Brasil |
title_full |
Tributação das fintechs de crédito direto no Brasil |
title_fullStr |
Tributação das fintechs de crédito direto no Brasil |
title_full_unstemmed |
Tributação das fintechs de crédito direto no Brasil |
title_sort |
Tributação das fintechs de crédito direto no Brasil |
author |
Oliveira, Moisés Geraldo de |
author_facet |
Oliveira, Moisés Geraldo de |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Menezes, Daniel Francisco Nagao |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/4101655062938301 |
dc.contributor.referee1.fl_str_mv |
Saavedra, Giovani Agostini |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/5594109824546097 |
dc.contributor.referee2.fl_str_mv |
Beltrão, Demétrius Amaral |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/8378118211747998 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/4736963621612372 |
dc.contributor.author.fl_str_mv |
Oliveira, Moisés Geraldo de |
contributor_str_mv |
Menezes, Daniel Francisco Nagao Saavedra, Giovani Agostini Beltrão, Demétrius Amaral |
dc.subject.por.fl_str_mv |
Brasil sistema financeiro nacional fintech sociedade de crédito direto extrafiscalidade |
topic |
Brasil sistema financeiro nacional fintech sociedade de crédito direto extrafiscalidade CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
A process of concentration of economic power in banks has taken place in Brazil since the second half of the last century as a result of government policies resulting from the power given to the State by the Federal Constitution to intervene in the economic domain. This increase in the degree of concentration has a positive aspect because it brought solidity to the National Financial System, but it also revealed negative effects on the economy, such as the high cost of credit in the country resulting from numerous factors linked to the very way this system was structured throughout of years. In this context, fintechs focused on solutions to the main problems and inefficiencies of traditional financial institutions consolidated in the country arise and in this scenario, there was in Brazil a rapid and significant advance in the regulatory schedule in the field of financial and technological innovations. In this regard, this schedule is aligned with the pillars of the Central Bank's “Agenda BC+” which has as one of its objectives to make credit cheaper and more accessible in the country and it was on this path that, among other measures, the Direct Credit Society (DCS). In this sense, this dissertation aims to analyze how taxation – as an important part of this regulatory schedule and as an instrument for inducing behavior – can stimulate the democratization of credit through DCSs. As a result of this research, a proposal for extrafiscal taxation of DCSs is presented in order to induce the democratization of credit in Brazil. |
publishDate |
2021 |
dc.date.accessioned.fl_str_mv |
2021-12-13T18:21:32Z |
dc.date.available.fl_str_mv |
2021-12-13T18:21:32Z |
dc.date.issued.fl_str_mv |
2021-08-02 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
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masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
OLIVEIRA, Moisés Geraldo de. Tributação das fintechs de crédito direto no Brasil. 2021. 124 f. Dissertação (Mestrado em Direito Político e Econômico) - Universidade Presbiteriana Mackenzie, São Paulo, 2021. |
dc.identifier.uri.fl_str_mv |
https://dspace.mackenzie.br/handle/10899/28417 |
identifier_str_mv |
OLIVEIRA, Moisés Geraldo de. Tributação das fintechs de crédito direto no Brasil. 2021. 124 f. Dissertação (Mestrado em Direito Político e Econômico) - Universidade Presbiteriana Mackenzie, São Paulo, 2021. |
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https://dspace.mackenzie.br/handle/10899/28417 |
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Universidade Presbiteriana Mackenzie |
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Direito Político e Econômico |
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UPM |
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Brasil |
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Faculdade de Direito (FDIR) |
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Universidade Presbiteriana Mackenzie |
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