IDEAS home Printed from https://ideas.repec.org/p/osf/osfxxx/dr9wn_v1.html
   My bibliography  Save this paper

Dedução Fiscal Para Financiamento Sindical No Brasil: Um Caminho Sustentável Para O Fortalecimento Sindical

Author

Listed:
  • Oliveira, Marcelo Alves

Abstract

A Reforma Trabalhista de 2017 extinguiu a obrigatoriedade do imposto sindical, trazendo desafios significativos para o financiamento das entidades representativas dos trabalhadores. Este artigo propõe a implementação de um modelo de dedução fiscal para sindicatos no Imposto de Renda Pessoa Física (IRPF), inspirando-se em experiências internacionais, como as da Austrália e Alemanha. A pesquisa analisa a viabilidade econômica, jurídica e política da medida, projetando impactos financeiros e sociais positivos para os sindicatos e trabalhadores. Os resultados indicam que essa proposta pode garantir maior autonomia financeira às entidades sindicais, sem comprometer a arrecadação tributária do Estado. A conclusão reforça a importância da inclusão dos sindicatos no sistema de deduções fiscais, promovendo um sindicalismo mais forte e sustentável.

Suggested Citation

  • Oliveira, Marcelo Alves, 2025. "Dedução Fiscal Para Financiamento Sindical No Brasil: Um Caminho Sustentável Para O Fortalecimento Sindical," OSF Preprints dr9wn_v1, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:dr9wn_v1
    DOI: 10.31219/osf.io/dr9wn_v1
    as

    Download full text from publisher

    File URL: https://osf.io/download/67aeaf887fbe523eef19fb81/
    Download Restriction: no
    File URL: https://libkey.io/10.31219/osf.io/dr9wn_v1?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:osf:osfxxx:dr9wn_v1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: OSF (email available below). General contact details of provider: https://osf.io/preprints/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.