Imposto de renda pessoa física: uma análise comparativa no Brasil e no Uruguai

Abstract

Taxation of Individual Income Tax (brazilian IRPF – Imposto de Renda Pessoa Física) differs in every country. Besides that, the difference of over 80 years in the institution of this tax in Brazil and in Uruguay gives to the brazilian tax a much bigger matureness, as once in Uruguay the IRPF was instituted recently, in 2007, by approval of the Bill n. 18.083 of 2006, while in Brazil it was instituted in 1922, by approval of the Bill n. 4.625 of 1922. This paper presents a comparative analysis between the IRPF in Brazil and in Uruguay, based on the current legislation in both countries. The study’s justification is based on the physical and cultural proximity between these two countries, because they belong to the same trade bloc and because of the reality that the borders present, which are characterized by the continuous migration and countless people with dual nationality, deriving income in both countries, besides the researcher’s specific interest. This research used technical procedures of bibliographic research and case study, so interview was used as one of the data collection technique. In Brazil and Uruguay’s legislation analysis, the existence of convergent and divergent points related to IRPF was found. The approached aspects were: the institution of laws, taxing power, taxpayers and responsible, taxable and exempt incomes, deductions, calculation basis, calculation and return of IRPF. For a better understanding of the analysis, three practical cases were presented, they were of people who had derived incomes from salaried work, autonomous work, and from compensation, besides capital gain. Out of comparative analysis, it’s possible to conclude that in the three cases the taxation in Uruguay absorbs less percentage of income of the taxpayer, so the tax calculated in all the cases, with several types of income, both work and capital, was smaller in Uruguay.