Abstract

LOPEZ AVILA, CÉSAR OMAR et al. LA INVERSIÓN EN ACTIVOS FIJOS REALES PRODUCTIVOS: INCENTIVOS Y OBSTÁCULOS TRIBUTARIOS. estud.gerenc. [online]. 2009, vol.25, n.110, pp.157-168. ISSN 0123-5923.

Investment in Productive Real Fixed Assets: Tax Incentives and Obstacles Entrepreneurial investments oriented to the improvement of processes and cost reductions, sometimes cause difficulties in accounting interpretation regarding tax laws. This case describes the situation faced by Sugar S.A. after using a special tax deduction equivalent of 40% of its investments in order to reduce its income taxes. The Tax Administration rejected this tax deduction and informed the company of a possible sanction. The case stimulates the reader to find a solution that must be carried out by the company’s management to minimize costs and risks.

Keywords : Deductions; Real Productive Fixed Assets; Inversion; Especial Requirement; Income-Tax Return.

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