A tributação da Previdência Complementar: os impactos dos investimentos para aposentadoria particular no contexto da Emenda Constitucional nº 132/2023

This study examines the impacts of taxation on investments in complementary retirement plans in the context of tax reform. Focusing on private retirement, we investigate how proposed changes affect private pension plans and their beneficiaries. Utilizing a multidisciplinary approach that combines economic and legal analysis, we explore the implications of current and proposed tax policies for investors and the pension system as a whole. Our analysis reveals important insights into tax incentives and challenges faced by participants in complementary retirement, providing a comprehensive view of the effects of tax reform on this crucial aspect of retirement financial security.