A Correção Monetária de Créditos Tributários: uma Análise sobre a Utilização da Taxa SELIC e do IGP-M

Victoria Werner De Nadal

doi:10.46801/2595-6280-rdta-48-21

Monetary Correction of Tax Credits

an Analysis on the Use of the SELIC Rate and the IGP-M

Authors

Victoria Werner De Nadal UFRGS/Mestranda

DOI:

https://doi.org/10.46801/2595-6280-rdta-48-21

Keywords:

monetary restatement, tax credit, inflation, SELIC rate, IGP-M

Abstract

The present paper aims to analyze the use of monetary restatement in tax credits. Starting from a historical contextualization, it is studied the emergence of the monetary restatement institute during the time of Brazilian hyperinflation, what were the grounds for its use and the consequences of its indiscriminate use. Then, the assumptions that must be respected by the legislator when choosing an index in order to be used as a parameter for monetary restatement are sought. Finally, it is verified whether two indexes adopted for tax credits in Brazil, the SELIC rate and the IGP-M, are adequate to the fixed assumptions, concluding that they are inadequate.

Downloads

Published

2023-03-21

How to Cite

De Nadal, V. W. (2023). Monetary Correction of Tax Credits: an Analysis on the Use of the SELIC Rate and the IGP-M. Revista Direito Tributário Atual, (48), 503–523. https://doi.org/10.46801/2595-6280-rdta-48-21

Download Citation

Issue

No. 48 (2021)

Section

Doutrina Nacional (Double Peer Reviewed)

License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

O autor (ou coautor) declara que o artigo submetido à avaliação, que segue em anexo, é de sua autoria, e inédito, comprometendo-se a não publicar este artigo em qualquer outro meio, impresso ou digital, mantendo a exclusividade para a Revista Direito Tributário Internacional Atual, cedendo, em caso de aprovação do trabalho, os direitos autorais à Revista para fins de publicação do trabalho nesta edição.