Software de controle e apoio na declaração do imposto de renda do Brasil para investidores de renda variável na B3

Abstract

The growing democratization of access to the Brazilian capital market has significantly increased the number of individual investors. In contrast to this fact, the complexity observed in the requirement for Income Tax (IT) declaration acts as a hindering barrier for potential new investors. In light of this, the present work proposes the debureaucratization of the declaratory procedure through the explanation of current variable income taxation rules and the development of a financial management system based on the Design Science Research (DSR) methodology. The developed software manages to consolidate, organize, and audit the transaction history of stocks, real estate investment funds, BDRs, and ETFs on the Brazilian stock exchange (B3), contributing to the investor's tax compliance. The research carried out conceptual and logical validation through a Proof of Concept (PoC) developed in the Python language, whose results were successfully submitted in a real practical annual declaration test. Thus, the final solution was developed in the Java language, with a responsive graphical interface focused on user experience (UX), encompassing the expected functionalities. Some of these features include the calculation of the weighted average price, DARF issuance, calculation of profits and losses in alienations, and the consolidation of data for the IRPF program declaration forms for Assets and Rights and Exempt and Taxable Income, including exceptional corporate actions. The project's conclusions indicate that the software fulfills its objective of reducing bureaucratic barriers and ensuring the tax compliance of the Brazilian investor, allowing for future scalability to encompass other types of investments and automations.