Detalhes bibliográficos
| Ano de defesa: |
2012 |
| Autor(a) principal: |
Nascimento, Rodrigo Bellomi do |
| Orientador(a): |
Marion, José Carlos |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
|
| Departamento: |
Ciências Cont. Atuariais
|
| País: |
BR
|
| Palavras-chave em Português: |
|
| Palavras-chave em Inglês: |
|
| Área do conhecimento CNPq: |
|
| Link de acesso: |
https://tede2.pucsp.br/handle/handle/1520
|
Resumo: |
This research aims to provide information about the major implications of the Law 11.638/07 on the calculation of direct taxes. The Law 11.638/07 instituted several changes to accounting standards that provided conditions for the convergence of international accounting standards and mainly segregation between corporate accounting and tax accounting. The research will discuss about the Transitional Tax Regime (RTT), Control Accounting Tax Transition (FCONT), implemented by the Federal Revenue of Brazil (RFB), taxes on sales, tax reflections on the PIS / PASEP and COFINS and adjustments in the Book of Calculation of Taxable Income (LALUR), in order to neutralize the tax effects arising from the application of Law n. 11.638/2007. To achieve the goal, we carried out a qualitative study based on literature review of existing legislation, standards of technical pronouncements, and a few books ever published on the subject, seeking to characterize the likely effects arising from the Law on direct taxes. Ultimately, it is hoped that the reader visualize, through the arguments, the main implications of the Law 11.638/07 caused in direct taxes |
