Juros sobre capital próprio: utilização em empresas de capital fechado atuantes no segmento Transportador-Revendedor-Retalhista (TRR)

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

Payment of interest on shareholders equity by companies has been increasing significantly since its creation, by Law 9.249/95. Since this law was created, the possibility of using this figure, which was restricted to few specific cases, was extended. The payment of interest on shareholders equity is optional, and might follow objective criteria to characterize as a deductible expense when calculating income and social taxes. This deduction can provide a considerable tax economy to companies. However, it is possible to verify that a significant number of companies have not joined the payment of Interest on shareholders equity. More than fifty per cent of publicly-traded companies joined the payment of Interest on shareholders equity, while the scenario, taking into consideration the companies which pays income and social taxes by Lucro Real mode as a whole, shows another reality. Informations obtained through numbers provided by Secretaria da Receita Federal do Brasil, the entity that monitors the income tax in Brazil, indicates less than 3% of these companies pay interest on shareholders equity. Why this systematic, with relatively simple implementation, clearly defined in law, and which can provide tax economy to the companies, has not been used more often? The research developed is classified as an exploratory search, and the study was conducted from documentary research, search field, and interviews. Will be searched companies operating in the segment called TRR Transportador Revendedor Retalhista, activity regulated by ANP Agência Nacional do Petróleo, the government entity that monitors the oil industry in Brazil. The research conducted in this study concludes that, among all the companies that do not pay interest on shareholders equity, 40% do not pay it because completely or partially ignore the issue, being impossible, then, for these companies, to estimate possible benefits arising from the payment of interest of shareholders equity

ASSUNTO(S)

tax economy interest on shareholders equity dividendos juros sobre o capital próprio dividends economia tributária pessoa juridica -- impostos ciencias contabeis empresas -- impostos juros planejamento tributario

ACESSO AO ARTIGO

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