Justiça fiscal e a tributação de dividendos no Brasil

Abstract

In the face of successive fiscal crisis scenarios and the growing social demand for reforms of the National Tax System, legislative proposals have emerged with the objective of changing the fiscal dynamics in the country. One of the challenges of such proposals is to combine economic growth with the fight against economic and social inequality, through the reorganization of tax policy. In this regard, it is worth mentioning the topic of non-taxation of dividends based on Law nº 9.249/95, which started to exempt the distribution of profits by companies, a model practiced by few countries. The discussion about the efficiency of such a change, as well as the convenience of revoking such a benefit, has become part of several academic and political debates today. The theoretical justification for this work is based on the implications that the option for taxation or exemption from dividends can cause in economic and social contexts, especially in the Brazilian case. In this context, the principles of isonomy and contributory capacity, from the perspective of tax justice, as well as the discussion on the differences between the taxation of capital and labor in income tax appear as fundamental points in understanding this scenario. The main objective is to promote an analysis of the phenomenon of taxation on profits, seeking to offer an understanding on the subject that can serve as a basis for an answer to the fiscal treatment of the dilemmas of contemporary reality. From the methodological point, it is a bibliographic study, which incorporates research, makes comparisons, dialectically collates arguments and develops criticisms that can contribute to the evolution of Brazilian taxation.