Teorias contábeis sobre o patrimônio líquido e teoria da renda-acréscimo patrimonial: um estudo interdisciplinar / Shareholder´s Equity Accounting Theories and Wealth Income Theory: an Interdisciplinary Study

AUTOR(ES)

Cesar Henrique Shogi Abe

DATA DE PUBLICAÇÃO

2007

RESUMO

Government needs resources to execute its duties and these resources are obtained from the taxpayers through taxes. The income tax, as the Government resourcessource, allows taxpayers taxation equality achievement, as it is one of the best ways to measure the ability to pay. In tax law, besides product-income and legal concept, income can be defined as the increse of wealth identified between two periods and might be measured as the effective wealth increase as well as the consumption and saving amounts durind said period of time. It should be noted that the Law does not have the objective to measure such increase, but rather to establish theoretical parameters. On the other hand, accountancy aims to recognize, pool, measure and report the facts that change an entitys wealth. From the accounting point of view, several theories were established as to define net equity, but none of them overcame the other nor could define the net equity as a hole. In a more modern phase, due to accounting related to the financial market, new theories were presented to define the entitys net equity, which were not definitely established. Another issue to be pointed out is the critic made to the quality of the earnings reported by accounting, mainly for these being subject to manipulation or direct management interference, with direct influence in the net equity value. Finally, it can be concluded that accounting can still not measure the net equity concept which satisfies tax law necessity to measure wealth increase, nor establish indubitable criteria in a manner to create a higher wealth concept, as established, (e.g.) by Hicks.

ASSUNTO(S)

imposto de renda contabilidade fiscal patrimônio liquido shareholder´s equity income theory tax accounting income tax renda (teoria econômica)

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