Análise dos tipos de previdência complementar privada no Brasil e a correta utilização para obtenção do benefício fiscal plano (PGBL)

Abstract

This work aimed to detail the actions necessary to achieve the flat tax benefit in the adoption of the PGBL based on the analysis of the types of private pension plans in Brazil. To this end, it brought, in addition to the concept and benefits of private pension, the analysis in relation to the issue of hiring private pension, with regard to the tax benefit in the income tax. Therefore, the following guiding question was proposed: What are the necessary actions for the correct use to obtain the tax benefit plan (PGBL)? The justification for choosing the theme was given that, the deferral is not an abatement, the investor does not stop collecting the Income Tax, but, postpones this payment, the advantage of making the choice of the PGBL is precisely in the ability to if you plan not to run the risk of collecting more than the expected amount. In this way, the work is justified in the need to evaluate these risks and identify the best actions to guarantee the real obtaining of the flat tax benefit. Regarding the research approach, it was predominantly exploratory, as it seeks to analyze and explain a problem, and the type of research was bibliographic and documentary, as it used documents such as books, magazines, articles and data available on the websites of institutions surveyed in data collection.