A Integração da Tributação das Pessoas Jurídicas e das Pessoas Físicas

Análise dos Modelos Teóricos e de sua Adequação ao Princípio da Capacidade Contributiva

Abstract

The corporate income tax is a reality in most of countries and many scholars have developed arguments to justify its existence. Considering this situation, the purpose of the present article is to analyze the available methods for the integration of the personal and corporate income taxes in order to avoid economic double taxation and their compliance with the ability to pay principle. In addition, the integration methods that have been adopted by the Brazilian legislation are briefly examined.