A Integração da Tributação das Pessoas Jurídicas e das Pessoas Físicas

uma Análise Calcada na Neutralidade, Equidade e Eficiência

Abstract

It is not possible to think that the progress of trade relations and its projections on global scales would reach the current degree of development if entities engaged in congregating efforts to optimize them in favor of common goals were not in place. This paper by no means attempts to attack the independence and autonomy granted to the legal entities, features so relevant to build and carry on their economic activities. The perspective adopted herein is from a different nature, an eminently fiscal one. As a matter of fact, this paper aims at provide a critical analysis of the existent doctrines on the different systems of corporate taxation in its relation to the taxation of their partners, in an attempt to shed new lights on the matter, based on the imperatives of neutrality, equity and efficiency.