O perfil jurídico do imposto de renda a tributação dos planos de previdência complementar privada
AUTOR(ES)
Patrícia Bressan Linhares Gaudenzi
DATA DE PUBLICAÇÃO
2006
RESUMO
Considering the progress reached by the private pension fund system, because of the edition of the Constitutional Amendment n. 20, as of 1998, which has resulted in the edition of the Complementary Law n. 109, as of 2001, and the offering of new pension products to the public, private pension is presently a fundamental element for the structure of the Brazilian pension system especially towards the actuarial and financial instability of the public pension system , rendering alternative for the individuals to keep themselves economical actives even in the inactivity phase of professional duties. In order to organize the retirement planning, the individual assesses the tax consequences of the investment in private pension funds, in comparison to other kinds of investment. Facing this reality, the purpose of this study is to present the analysis of the constitutional profile of the income tax, its matrix-rule and the tax treatment imposed to the values invested in private pension funds. As from this analysis, the intention is to review if the income tax deferment regime applicable to the investment in private pension funds effectively corresponds to a postponement of the financial tax burden or if it can result the income tax incidence on part of the individuals heritage (and not his/her income)
ASSUNTO(S)
conceito de renda previdencia privada -- brasil tributação dos planos de benefícios imposto de renda regra-matriz do imposto de renda imposto de renda -- brasil private pension funds previdência complementar privada direito tributario taxation of the pension fund plans income tax income tax matrix-rule definition of income
ACESSO AO ARTIGO
http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=3859Documentos Relacionados
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