Apresentação
Autor | Theodoro Vicente Agostinho/Marcelino Alves De Alcântara/Marco Dulgheroff Novais |
Páginas | 11-11 |
Page 11
A Advocacia Empresarial Previdenciária no Brasil, atualmente, encontra-se em inafastável evidência, uma vez que os efeitos de uma carga tributária exacerbada, principalmente em momentos de crise, justificam um estudo mais acurado da incidência das contribuições previdenciárias da folha de salários.
Apesar de a Previdência Social ensejar diversos campos de atuação (concessão e revisão de benefícios, implantação de regimes específicos, concessão de imunidades etc.), que, inclusive, já foram devidamente explicitadas por muitos doutrinadores, entendemos que a específica situação dos aspectos empresariais da previdência (recolhimento de contribuições, incidências, compensação, restituição etc.), não fora, da forma necessária, objeto de um estudo vertical.
Nesse contexto, devemos esclarecer que nos parece ser indiscutível que a Previdência tem necessidade de um estudo que aprofunde estes aspectos, de modo a possibilitar aos estudiosos e aos profissionais uma ferramenta que lhes auxiliem no entendimento e enfrentamento da matéria.
Ademais, no momento de crise em que vivemos, cuja previdência é alçada à categoria de responsável pelas mazelas do país, a questão do pagamento das contribuições sociais e, em específico, a possibilidade de não recolher (em determinadas hipóteses, como demonstraremos neste livro) estes tributos, pode ensejar uma rejeição por parte de alguns estudiosos.
Não nos falta discernimento de que, no momento, se discutem várias alternativas para o financiamento do sistema de seguridade vigente. De qualquer forma, entendemos ser fundamental que as discussões trazidas ao presente estudo, sejam separadas dos aspectos da questão da proteção social ao indivíduo, pois esta decorre de uma relação jurídica distinta (INSS vs. Segurado), que, até mesmo pela base constitucional, possui viés distinto.
As contribuições são tributos e, sob este ângulo, assim devem ser interpretadas. A Previdência Social e sua evolução histórica, bem como a situação atual, as reformas realizadas e as pretendidas, e as perspectivas futuras do problema devem ser objeto de estudo específico (que não abordaremos).
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Advocacia empresarial previdenciária
- Agradecimentos
- Apresentação
- Prefácio
- Introdução
- Princípios constitucionais gerais do Sistema da Seguridade Social
- Princípios constitucionais específicos da Seguridade Social
- Salário e remuneração
- Salário de contribuição
- Previsão constitucional sobre a incidência da folha de salários e demais rendimentos do trabalho
- Métodos de utilização do crédito previdenciário
- Influência do recurso repetitivo (REsp n. 1.230.957) em determinadas contribuições sociais
- Dos reflexos do art. 28 da Lei n. 8.212/1991
- Bônus de contratação - Impactos previdenciários
- Stock option
- Horas extras
- Referências bibliográficas
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