Imposto de renda retido na fonte : um estudo sobre a origem e a evolução do imposto, e os efeitos da tabela progressiva na declaração de ajuste anual

Abstract

The study aims to understand the Income Tax in the payment origin. The research has included the statement known as DIRF (that is information about Income tax return deducted from the payment source), the gathering, and the annual adjustment statement. The study approached from the historical account, developments and updates made by the Brazilian Internal Revenue Service, the regulatory body that establishes the rules and criteria to be followed. It is observed that the collection of such tax has significant impacts on tax planning by taxpayer, as it should allocate part of their income in cash, for due performance of income tax payment, when it is owing. Thus, the objective is to make some considerations about tax planning and its importance in the taxpayer s financial organization. In this context is highlighted the key device for the tax calculation on income in Brazil: a progressive tax table. It was the main object of this research because when we understand it is possible notice the highlight which reflections were done in the income of the taxpayer, as well as its importance when completing the Declaration of Individuals Annual Adjustment Income Tax - ITI. It will be used for our analysis several regulations that constitute fundamental principles for the correct application of the tax s payment, which is configured between the Federal Constitution, the National Tax Code, Laws, Decrees, Doctrines, and also published several articles.