O conceito constitucional de renda aplicável às pessoas jurídicas

Abstract

The purpose of this paper is to establish the constitutional concept of income applicable to legal entities, given the gap left by the Constitutional Text, which does not expressly express this concept. In order to make this possible, the general tax constitutional principles (legality, non-retroactivity, pastness, non-confiscation and contributory capacity), those specific to this tax (generality, universality and progressivity) will be investigated, as will the analysis of the matrix rule Of tax incidence. The study will be carried out from the beginning of the income tax in England until its arrival in Brazil and its current forecast contained in the Federal Constitution of 1988. Also, drawing a parallel with the forecast contained in our Legal Order, there will be the investigation of which Is the treatment accorded by other countries to this tax. With the examination of actual, presumed and arbitrated profits, the accounting guidelines used to calculate the company's taxable income will be verified, with the deduction of expenses and costs, according to the provisions contained in the legislation. Also there will be a research of the reception by the 1988 Federal Constitution of the forecasts contained in the National Tax Code regarding income tax, since this legislation is prior to the Constitutional Text. With the investigation of the possibility of using this extra-fiscal tax, it is proposed to study ways in which income tax can help in the search for the realization of fundamental rights. Finally, we will analyze specific situations in which the legislation ends up disrespecting the concept of income provided for in the Constitution, taxing operations that are not subject to income tax.