A evolução histórica e legal do lucro contábil e tributável no Brasil

Abstract

The tributation over income tax, in Brazil, has be intreduced by the Law 317 trem october, 21th, 1843, and the fiscal concepts are coming involve and improve, and sometimes inspiring the accounting rules and the praticas adopts trem accountants. Originally, the law, taxes incoming from the citizens ( physics persons ), and to leave frem 1925, the firms profits was be tax ( Law 4.984, trem december, 31 th ). This study objectives to make a profit analysis, as the economics, accounting and fiscal views. In time period inteligible in this reserarch ( 1843 to 1994 ), we verify an positive evolution in prefit accounting and fiscal concepts. In majority of times, we observe that the fiscal legislation when is make the parameters in fiscal concepts, inspire the accountants rujas and praticas. This influences, sometimes goods, like the prevision frem uncertain owings, the depreciation, exhaustion and amortization from permanent assets; sometimes bad influences, like a tributation trem reavaliation of permanent assets, excluding lhe G.A.A.P. concepts. This work have the objective to make an analysis frem evolution in taxable prefits concepts, in Brazil, and it's conecting frem fiscal and accoutants ruelas, including the inflacionay context ( price level accounting ), and the influences from income tax legislation in the economic entitys patrimony avaliation