Aspectos téorico-conceituais sobre o imposto de renda : uma revisão na literatura

Abstract

The taxation of income by Income Tax is a topic of great relevance in personal and business finances in Brazil, covering both individuals and legal entities. The importance and role of collecting this tax generates continuous debates, as it directly impacts the daily lives of everyone in society. Thus, the objective of the research is to discuss the theoretical-conceptual aspects about Income Tax (IR), as well as its importance, social function and differences between the collection linked to Individuals (IRPF) and Legal Entities (IRPJ) in Brazil. Regarding the methodology, the present study is characterized by being a theoretical research, with a source of published bibliographic data on Income Tax, or which is configured as the object of study. In relation to the analysis process, qualitative and descriptive interpretation perspectives will be used to present the main theoretical-conceptual characteristics of the subject covered. Through the study, it was found that the preparation of this work highlights the importance of IRPF and IRPJ in the Brazilian context, with their crucial roles in revenue collection, income redistribution and promotion of fiscal and economic policies. The IRPF, with progressive rates, contributes to reducing income inequalities, promoting social justice. Both taxes have undergone reforms over time, passing through more rigorous and equitable tax systems. The promotion of tax assets, through deductions, is essential, as is effective control to combat tax evasion.