A incidência do imposto de renda sobre os investimentos em previdência complementar e a geração de poupança interna

Abstract

The strategy of the Brazilian economy since the early 90's was to boost the tax burden to maintain the balance of fiscal policy based on job creation and inflation control. In this same period, the growth of investments in pension plans have become a major attraction for the state to represent growing source of taxation. The goal of this dissertation is to identify how and when the incidence of income tax on investments in pension funds that enable the generation of domestic savings. The role of taxation in the generation of domestic savings with respect to the systematic and interdisciplinary study of economics and two fields of law: taxation and social security. The criteria of equity and efficiency as well as an analysis of the constitutional role in determining income tax is to demonstrate that the tax solely on the benefits of the rescue phase is presented as the most suitable time for the formation of domestic savings. The analysis of the efficiency of the taxation of pension entities ensures better results for the formation of savings that appears as an alternative to escape from dependence on Foreign Direct Investment.