Tributação de lucros e dividendos: uma análise do PL 2337/2021 em comparação com as recomendações do IPEA

Abstract

The objective is to make an analysis of PL 2337/2021 and compare it with the recommendations made by Ipea (Economic Institute of Applied Research) for Tax Reform, specifically regarding the taxation of profits and dividends distributed to individuals. To this end, the changes and recommendations regarding the Individual Income Tax (IRPF) and the Corporate Income Tax (IRPJ) will also be analyzed, due to the correlation between the institutes. The methodology used is a qualitative-quantitative research, with descriptive and exploratory purposes, through the analysis of books, juridical articles, documents with statistical data and legislation. The conclusion is that the PL is well aligned with the entity's proposals, such as the increase in the exemption range for individual income, the return of taxation on dividends, and the decrease in the corporate income tax rate. However, there are still aspects that can be developed, such as increasing the number of progressive rates in the IRPF table and, perhaps, in the dividend taxation table.