Análise das diferenças e semelhanças entre os incentivos fiscais: Lei Rouanet, Pronon e Fia para fins de imposto de renda

Abstract

The research addresses an analysis of three tax incentives: Rouanet Law, Pronon and Fia, with the main objective of demonstrating the differences and similarities in the income tax abatement as a way to maximize these tax benefits. In methodological aspects, the study applied a quantitative, explanatory approach and with simulation of a hypothetical case, using a fictitious company and data. To this end, the importance of tax planning, the main aspects of each of the tax incentives and the bases for the calculation of income tax were raised. The study used a fictitious DRE as a basis for the generation of data for the discussions, thus demonstrating the highest tax efficiency among the proposed benefits. The survey is an important tool for tax professionals and students, contributing to possible tax planning and content updating.