DIVIDENDOS, JUROS SOBRE CAPITAL PRÓPRIO E LUCRO: INSIGHTS PARA POLÍTICA BRASILEIRA DE TRIBUTAÇÃO

Abstract

This study aims to make comparisons between the current tax regime, and the project of taxation of profits and dividends distributed by the companies. In the current taxation model, dividends and distributed profits are exempt from income tax under Law No. 9,249 of December 26, 1995. For this, it will be described how entities are taxed and how profits and dividends are distributed and how interest on equity is paid by publicly traded entities to shareholders and quota holders. Finally, a perspective based on Bill 1,952 of 2019 will be presented, which will analyze the impacts brought by the project on Brazilian companies that make both profit distribution, as well as companies that distribute dividends and interest on equity payments.