Imposto sobre a renda e proventos de qualquer natureza auferidos pela pessoa física: princípios constitucionais e sistemática de apuração

• Ano de defesa: 2007
• Autor(a) principal: Lui, Ana Paula Schincariol
• Orientador(a): Carrazza, Roque Antonio
• 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 Direito
• Departamento: Faculdade de Direito
• País: BR
• Palavras-chave em Português: Conceito constitucional; Princípios constitucionais; Renda; Proventos de Qualquer Natureza; Sistemática de Apuração; Antecipação; Recolhimento Mensal; Tributação Exclusiva na Fonte; Tributação Definitiva; Declaração de Ajuste; Direito tributario > Brasil; Imposto de renda > Brasil
• Palavras-chave em Inglês: Constitutional concept; Constitutional precepts; Income; Proceeds of any nature; Systems of calculation; Acceleration; Monthly Retirement; Exclusive Taxation at Source; Definitive Taxation; Adjustment Settlement
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO
• Link de acesso: https://tede2.pucsp.br/handle/handle/7523

This work aims at confronting constitutional, legal and academic analyses, related to the systems of establishment, calculation and collection of PIT, with the practical analysis, in other words, with the way by which the taxpayer raises the effective tribute calculation basis and calculates the due amount. Therefore, after the study of the constitutional text, of the constitutional definition of "income and proceeds of any nature", and of the analysis of the constitutional precepts applicable to the formation of the PIT calculation basis, which constitute the first stage of the work First and Second Chapters , the four systems of calculation and collection of the PIT are studied and their unconstitutional aspects identified on the second part of it Third Chapter. Thus, the concepts and definitions studied in the first part of the work will be applied to the second part, showing many times, in the attempt of facilitating and hastening the outturn, that the constitutional concept of "income and proceeds of any nature" is confronted, and the commandments extracted from the constitutional precepts are not observed, and also in the counting of the due tribute the reduction of the basic expenses, necessary to the taxpayer's maintenance and of his/her family, is not allowed, consequently starting to tax not the patrimonial increment but the taxpayer's patrimony