Depreciação no Brasil e na Alemanha: as diferenças na aplicação a um tomógrafo e construção anexa Depreciation in Brazil and Germany: differences in a Ct Scan and an Attached Building

This study is an analysis of several different approaches of the reduction of the tax legislation in Brazil and Germany. It was accomplished through a descriptive study that simulates the application of different formulas for calculating depreciation of portions of a CT scan and the building attached to a public university hospital and a private hospital. The Brazilian tax legislation proved to be simpler than the German, however, at the same time it allows an indefinite number of alternatives for depreciation, once it is possible the adoption of different formulas for calculating from the ones specified in the legislation. Moreover, the absence of legislation on the reduction in public institutions can be noticed. Already, in Germany the legislation allows more formulas for calculating, however, with strict parameters of environment in certain methods used as an incentive. The use of depreciation as a way of giving incentives to technological renovation and development of specific sectors is identical in both countries, and is usually conducted through accelerated depreciation. A special feature of the German legislation is the fact that it can be applied to both, private and public hospitals, while in Brazil the depreciation is exclusive to the accounts of private companies.