O conteúdo jurídico do lucro real tributável

Abstract

This is a study that aims to research the legal content of the actual taxable income from the adoption of theoretical assumptions and analysis of the Brazilian Federal Constitution, as introducer vehicle of the norms that set the conditions for taxation of income in the country; among such norms are the principles and rules of jurisdiction imposed. Considering material issues and tax calculation bases are marked in the very supreme text, given the rigidity of the Brazilian legal system and the logical structure of imposing norms of competence, one can see the Constitution as the foundation of validity of all the responsible precepts for the Income Tax institution, as well as individual utterances which make up the tax credit, limiting their producers activity. Considering also the necessary relationship between such materiality and tax bases, the study tells about the concept of income tax, the nuclear test of such a tax, approaching the frequency of its calculation and the moment of realization, especially given the changes made to corporate law for the adjustment of Brazilian accounting to international standards, before it reaches properly the taxable income. At that moment, the study checks the presumed and arbitrated bases of the tax, handles the traditional building of real profit, highlighting the conditions for deductibility of expenses and taking the tax loss offsetting as an example of adjustment in profit net, to reach, finally, the "myth of taxable income" and a perspective on the interaction between language corporate, accounting and tax