Navegando por Palavras-chave "Bolsa de Valores"

Agora exibindo 1 - 1 de 1
  • Imagem de Miniatura
    Item
    Acesso aberto (Open Access)
    A tributação do imposto de renda pessoa física no ganho de capital nas operações de Day trade no mercado à vista no Brasil
    (Universidade Federal de São Paulo, 2021-02-27) Scorsi, Karina da Silva [UNIFESP]; Henrique, Marcelo Rabelo [UNIFESP]; http://lattes.cnpq.br/8872607903177348; http://lattes.cnpq.br/0973681696484946
    Considering profit or loss in Day Trade operations, that is, buying and selling shares on the same day, the taxpayer is obliged to declare such operation, also it should be noted that there is no exemption from income tax in such transactions. The movements must be separated, monthly, according to the investment classification, and it must be grouped by sales class, if common or Day Trade. It is necessary to request the brokerage notes, where the necessary data will be found to complete the declaration, even the anticipated Income Tax and collected at the source by the brokerage agency. In the light of this situation, the following research problem is highlighted: what are the main characteristics that the investor should consider in the taxation of the IRPF in the capital gain in Day Trade type negotiations in the Brazilian spot market? The general objective is to investigate relevant aspects of the financial market, with an emphasis on Day Trade operations in the Brazilian stock exchange. Regarding the definition of specific objectives, the following was established: to analyze prior knowledge about the definition and taxation in Day Trade type and other market concepts considering as sample investors and people interested in investing in the stock market, to verify market concepts and issues related to the Brazilian finance market, with emphasis on operations carried out on the stock exchange; investigate characteristics about the IRPF, introducing relevant questions for the concluding chapter of this research; to analyze the main characteristics of the Brazilian tax on the IRPF in the capital gain in Day Trade operations in the spot market. The methodology adopted in this study was mixed, as follows: Narrative Bibliographic Review (Literature Review) and Field Research, wich was developed with the purpose of analyzing the profile of the investor or future investor that already knows about the types of operations in the Brazilian stock exchange. Therefore, a form was created by google forms and sent via link to different groups of people. The form was answered by 122 people, of whom 110 met the inclusion criteria. In conclusion, the results show that the profile defined for those who already have knowledge about the Day Trade operations is, mainly, male investor with less than 5 years in the market, from southeast, with a high level of education: graduating or graduated people, or those with master’s or PhD degree aged between 20 and 40 years old. For those who has previous knowledge about Swing Trade and Position Trade operations, the results are the same.