O Princípio da Realização da Renda no Direito Tributário Brasileiro

Abstract

The article analyses the income realization principle under Brazilian tax law. Starting from a brief analysis of the various theories on the concept of income, the author analyses the triggering event of the income tax in Brazil, defined by article 43 of the National Tax Code, and presents an overview of the various scholarship opinions regarding the matter. Finally, the author also analyses the legislation in force with a view to identify the criteria adopted by the legislator with respect to the realization requirement, either in relation to corporations or in relation to individuals.