Navegando por Palavras-chave "Lei 14.467"

Agora exibindo 1 - 1 de 1
  • Imagem de Miniatura
    Item
    Acesso aberto (Open Access)
    Os impactos da lei nº 14.467, de 2022 na carga tributária das instituições financeiras
    (Universidade Federal de São Paulo, 2023-12-13) Goncalves, Breno Augusto [UNIFESP]; Campos, Fabricio Costa Resende de [UNIFESP]; http://lattes.cnpq.br/7077005955627518
    This research examines the impacts of Law 14,467, effective in 2025, focusing on both quantitative and accounting dimensions. Quantitative analysis employs methods from Provisional Measure 1,118/22, preceding the law, and explores potential Basel norms implications post-enforcement. Classified as a descriptive quantitative study, it investigates Income Tax and Social Contribution on Net Income statements for ten selected financial institutions. Simulations, without and with estimated deduction values, reveal a simulated positive impact of R$97.5 billion due to tax treatment during the analyzed period. This study paves the way for post-2025 accounting research, encouraging institutions to disclose actual impacts for comparative studies. Future analyses will assess Basel III compliance, offering insights into institutions' capital structures and aligning them with international conventions. The research underscores the need for further exploration into the real post-law effects, enhancing understanding and facilitating cross-institutional comparisons. The anticipated findings will contribute valuable insights to the financial sector, aiding in strategic planning and adherence to international standards.