Finalidade da tributação dos proventos inerentes de fundos imobiliários e de empresas de capital aberto: uma análise crítica acerca da tributação dos dividendos, juros sobre capital próprio e ganhos de capital

Abstract

This undergratuate thesis seeks to carefully studie the taxation of dividends, interest on equity and capital gains. This study finds its justification in the need for taxation by the Federal Government of Brasil, which due to the economic scenario shaken by covid-19, intends to change the tax regime of the subject studied. Therefore, considering the principles and concepts of Tax Law, the undergratuate thesis analyzes the current Brazilian tax regime, confronts it with the international scope and investigates any intended changes, all through a theoretical and technical perspective, aiming to conclude on the subject in a reasoned manner. The theoretical framework adopted is the neoconstitutionalist approach, while the selected methodology is the critical-dialectical method. The results of the undergratuate thesis were the following: Dividends, interest on equity and capital gains were classified as a kind of income therefore, considering the Brazilian and international legislation on the matter, as well as taking into account the stipulated theoretical point of view and, fundamentally analyzed, the Proposed Bill nº 2.337 (BRASIL, 2021), conclusions were drawn regarding the purpose of taxation, enabling criticism to be constructed and suggestions were made regarding these bonuses arising from the stock market.