Isenção fiscal nas sociedades brasileiras: discussão acerca das obrigações tributárias
Tax exemption in Brazilian societies can be defined as a legal dispensation from the payment of taxes, being of crucial importance for companies and individual taxpayers. This study will address issues related to the tax obligations arising from such exemptions. This raises the following problem: wh...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
| Publicado em: |
Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/54250 |
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| Resumo: | Tax exemption in Brazilian societies can be defined as a legal dispensation from the payment of taxes, being of crucial importance for companies and individual taxpayers. This study will address issues related to the tax obligations arising from such exemptions. This raises the following problem: what is the impact of tax exemptions on the tax obligations of Brazilian societies? The analysis of this theme is relevant as it brings significant implications for social, economic, and legal reality, influencing the development of companies, income distribution, and the application of Tax Law. The general objective is to clarify the influence of tax exemptions on tax obligations, mainly addressing the importance of these exemptions. Regarding the methodology, a bibliographicresearch was chosen, with a qualitative approach, with a descriptive objective, of basic nature and with the use of technical procedures such as literature review and documentary analysis. It is concluded that tax exemption, although provided for in Brazilian legislation, is a field that needs more in-depth studies to understand its practical implications and solve issues related to the tax obligations of societies. The expectation is that this study will contribute to the understanding of this theme. |
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