Algumas interferências da legislação do imposto sobre a renda na aplicação dos princípios de Contabilidade

Abstract

It presents some interferences in the application of accounting principles caused by the income tax legislation and highlights the importance of the principles for the existence of an applied science. It addresses the fundamental principles of accounting and the principles of Tax Law. These disseminate positive guidelines imposed by the Constitution and are required in the institution of the income tax, and those determine the criteria for evaluating the patrimonial elements, essential in the economic calculation of the mutation that occurred in the patrimony. Above all, the principles aim to protect the assets of the legal entity, preserving its existence - this is the main objective of the tax principle of the prohibition of confiscation, arising from the constitutional guarantee of property and also one of the scopes of the entity's accounting principles and continuity. These and other accounting principles play a very important role in the equity valuation and economic measurement of the result, as well as the principle of ability to pay, unfolding of the constitutional principle of equality, which has a strong relationship in the constitution of income as an increase in equity, an essential element for the realization of the taxable event on income. In legal entities, the equity increase is evaluated and revealed by the financial statements, incorporated into the tax legislation as instruments capable of clearly expressing the entity's equity situation and the true wealth generated. The Corporate Law, responsible for this merger, also tried to preserve the proper application of accounting principles, preventing the tax legislation from continuing to interfere in the calculation of accounting income, by determining the recording, in an auxiliary book, of the adjustments to net income necessary to determine the real profit. As a result of this requirement, the taxable income calculation book - LALUR, in which only the accounting record of a strictly tax nature is recorded. In its implementation, there was the first negative interference to accounting, as normative acts of the tax authorities forced the registration, of exclusively fiscal disposition, in the commercial bookkeeping. Subsequently, there were other interferences of tax legislation in accounting, some negative, and others positive, because they contribute to the enrichment, clarification and technical understanding of a topic. Negative interference imposes or provides criteria for evaluating the assets, in conflict with accounting principles, and establish accounting standards. The identification of interference of tax legislation in accounting acquires a high degree of importance when it impairs the calculation of profit and equity, consequently, the determination of the real equity increase. Tax legislation that violates the principles of ability to pay and the prohibition against confiscation interferes with the application of accounting principles, if it imposes or allows the adoption of equity valuation criteria different from those recommended by accounting theory, or jeopardizes the continuity of the entity , including in the actual profit elements not representative of the equity increase.