Resumo

GONZALEZ DE ALVAREZ, Celina. Collection of Personal Income Tax. Period 2012-2017. Poblac.Desarro. [online]. 2018, vol.24, n.46, pp.62-70. ISSN 2076-054X.  https://doi.org/10.18004/pdfce/2076-054x/2018.024(46).062-070.

The present work was carried out with the objective of knowing the behavior of the personal income tax - IRP in its levels of collection since 2012 until 2017. The qualitative research initially included the documentary modality referring to the revision of bibliographies of conceptualizations of personal income tax. Then we proceeded to the explanatory mode in relation to the identification of laws, decrees and resolutions that put in force the mandatory IRP to finally resort to quantitative research for the collection, processing and construction of a historical database of the levels of IRP collection as well as their behavior in the variation of taxpayers and tax collections from one period to another. Initially it was sought that the IRP had a formalizing effect since the valid supporting documentation to deduct the expenses and investments was the invoice. But in 2016 the legal provisions change the rules of games and impact on the levels of collection. The collection of the IRP since its entry into force until the year 2017 experienced a sustained but asymmetric growth with respect to the number of people who were taxing year after year with the reduction of the non-affected range.

Palavras-chave : IRP; taxpayers; collection.

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