Detalhes bibliográficos
Ano de defesa: |
2024 |
Autor(a) principal: |
Vale, Felipe Sarkis Frank do
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Orientador(a): |
Santos, Neusa Maria Bastos Fernandes
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Banca de defesa: |
Não Informado pela instituição |
Tipo de documento: |
Dissertação
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Tipo de acesso: |
Acesso aberto |
Idioma: |
por |
Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
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Programa de Pós-Graduação: |
Programa de Pós-Graduação em Ciências Contábeis, Controladoria e Finanças
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Departamento: |
Faculdade de Economia, Administração, Contábeis e Atuariais
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País: |
Brasil
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Palavras-chave em Português: |
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Palavras-chave em Inglês: |
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Área do conhecimento CNPq: |
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Link de acesso: |
https://repositorio.pucsp.br/jspui/handle/handle/41267
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Resumo: |
This study will address the complexities inherent to the taxation of financial services by Value Added Tax (VAT). The primary objective is to unveil the practical challenges arising from the calculation of VAT on financial services, taking into account the intangible nature of many of these operations and the consequent difficulty in defining input and output tax bases within a non-cumulative taxation system. Through a multidisciplinary approach, the impact of VAT on the financial sector and the related subsequent operations will be diagnosed and assessed. Going further, the work will conduct an international comparative analysis, examining how different jurisdictions have approached the issue and describing solutions adopted by other countries. Finally, the legal and political implications of taxing VAT on financial services in the Brazilian context will be reported |