Presunções e Ficções Legais no Direito Tributário e no Imposto sobre a Renda

Abstract

The legal fictions and assumptions reveal as adequate techniques of legislation and many times necessary to guarantee greater efficiency and practicability in the taxation. They do not represent, as some authors still defend, taxation on what does not exist, on what knows is false. Legal fictions and assumptions must be compatible with the constitutional tax principles and in that they are not different from other norms. In the Income Tax, the legal fictions and assumptions are important instrument to discipline a complex tax by definition, since it is based on indeterminate concepts.