A linguagem contábil e a hipótese de incidência e base de cálculo do imposto de renda das pessoas jurídicas tributadas pelo lucro real

Abstract

Accountancy has a fundamental role to characterize the Event of Levy and and the Calculation Basis of Regra Matriz of Corporate Income Tax - Taxable Profit. Regra Matriz is the term used by Professor Paulo de Barros Carvalho to describe the necessary criteria to identify the tax assessment, composed by a Hipótese (Hipótese = Event) and a Consequente (Consequent). For this reason, the purpose of this paper is to demonstrate the reasons how and why Accountancy has an important role concerning the Regra Matriz of Corporate Income Tax above mentioned. It is important to mention that, to develop this paper, it is considered Law as cultural object , a human creation, and, for this reason, to be known and learnt, it is necessary to be expressed by Language. The first argument of this paper is that Language and Reality are independent, and this Language creates the conceptual reality. This conceptual reality is the only that is likely to be known. The second fundamental argument of this paper is that Law, when regulates the intersubjective conducts by juridical norms, does not act on the reality of the phenomenical world, but, only, on the reality which was expressed by Language, that is, the conceptual reality. Thus, as Accountancy is a Science that has the purpose of promoting, by its own method and language, and, consequentely, by specific syntactic, semantic and pragmatic norms, the creation of conceptual realities that shall be likely to be known by other Sciences, including Tax Law, the Regra Matriz of Corporate Income Tax - Taxable Profit considers, as to characterize the Event of Levy, as to characterize the Calculating Bases which is in the Consequent, the real fact expressed by Accounting Language.