Reforma tributária no mercado financeiro: taxação dos dividendos e alterações do juros sobre capital próprio
The present article aims to describe the impacts of the tax reform on the financial market, as the changes that have been proposed are already approved or under final review, such as changes in corporate taxes, taxation of dividends, and alterations to interest on equity. The work will cover the tax...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2024 |
| País: | Brasil |
| Institución: | Pontifícia Universidade Católica do Rio Grande do Sul (PUCRS) |
| Repositorio: | Repositório Institucional PUCRS |
| Idioma: | portugués |
| OAI Identifier: | oai:meriva.pucrs.br:10923/26843 |
| Acceso en línea: | https://hdl.handle.net/10923/26843 |
| Access Level: | acceso abierto |
| Palabra clave: | REFORMA TRIBUTÁRIA TAXAÇÃO DOS DIVIDENDOS IMPOSTO SOBRE PESSOA JURÍDICA BITRIBUTAÇÃO JUROS SOBRE CAPITAL PRÓPRIO TAX REFORM DIVIDEND TAXATION CORPORATE TAX DOUBLE TAXATION INTEREST ON EQUITY |
| Sumario: | The present article aims to describe the impacts of the tax reform on the financial market, as the changes that have been proposed are already approved or under final review, such as changes in corporate taxes, taxation of dividends, and alterations to interest on equity. The work will cover the tax reform proposal as a whole, with a focus on the second stage. The study will demonstrate the changes that may occur with these modifications for companies and investors. Meanwhile, the work highlights the importance of understanding what will change and the impact, not only financial but also on profit distribution and reinvestment strategies. Additionally, the research will document the changes in the laws addressed within its scope, aiming to clarify the modifications and how they will practically apply. Finally, it will elucidate the case of double taxation or bis in idem, the elimination of interest on equity, which loses the possibility of tax deduction. However, with the reduction of corporate income tax rates and the social contribution on net profit, companies will experience tax relief. Small and medium-sized entrepreneurs will benefit more and be incentivized by this change. On the other hand, regarding the taxation of dividends, they will be more adversely affected since small investors and entrepreneurs often depend on the distribution of earnings. |
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