O Federalismo fiscal e as isenções do ICMS. Uma análise sobre a égide da Lei Complementar nº 160/2017
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| Hlavní autor: | |
|---|---|
| Datum vydání: | 2017 |
| Médium: | Bachelor thesis |
| Jazyk: | por |
| Zdroj: | Repositório Comum do Brasil - Deposita |
| Download full: | https://deposita.ibict.br/handle/deposita/29 |
Shrnutí: | The purpose of this paper is to analyze the tax warfare issue, in the context of the member states of the Federation, in what concerns in particular the ICMS (Tax on the Circulation of Goods and Services). For that, a historical analysis will be made of the form of State adopted by the Republic, that is, the Federal State, highlighting from its origins, as well as its peculiarities, going through the way it was introduced in Brazil, and also the form as it is currently configured, under the prism of the Federal Constitution of 1988. Next, a study will be made on the characteristics of ICMS, showing its importance for the achievement of the financial autonomy of the Member States. We will also see the phenomenon of the tax war, with a historical and conceptual approach to the conflict, and the conditions imposed by the law for the concession of fiscal incentives, emphasizing the way in which the States have been dealing with the subject, without departing, however, from the position adopted by the judiciary in this matter. Finally, the advent of Complementary Law nº 160/2017, the innovations brought by it in relation to the granting of tax benefits / incentives by the States in matters of ICMS, and the real effectiveness of the proposed changes, will be highlighted to mitigate the serious social and economic repercussions caused by the national strife. |
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