O Federalismo fiscal e as isenções do ICMS. Uma análise sobre a égide da Lei Complementar nº 160/2017
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| Autor Principal: | |
|---|---|
| Data de Publicación: | 2017 |
| Formato: | Bachelor thesis |
| Idioma: | por |
| Fonte: | Repositório Comum do Brasil - Deposita |
| Download full: | https://deposita.ibict.br/handle/deposita/29 |
Summary: | 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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| author | Teixeira, Elder |
| author_browse | Teixeira, Elder |
| author_facet | Teixeira, Elder |
| author_role | author |
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| collection | Repositório Comum do Brasil - Deposita |
| contributor_str_mv | Andrade, Raimundo Raimundo, Andrade Marco, Freire Moraes Neto, Deraldo |
| dc.contributor.advisor1.fl_str_mv | Andrade, Raimundo |
| dc.contributor.advisor1Lattes.fl_str_mv | http://lattes.cnpq.br/6640379936963135 |
| dc.contributor.author.fl_str_mv | Teixeira, Elder |
| dc.contributor.referee1.fl_str_mv | Raimundo, Andrade |
| dc.contributor.referee1Lattes.fl_str_mv | http://lattes.cnpq.br/6640379936963135 |
| dc.contributor.referee2.fl_str_mv | Marco, Freire |
| dc.contributor.referee3.fl_str_mv | Moraes Neto, Deraldo |
| dc.contributor.referee3Lattes.fl_str_mv | http://lattes.cnpq.br/6099937165231009 |
| dc.date.accessioned.fl_str_mv | 2018-04-25T18:13:38Z |
| dc.date.issued.fl_str_mv | 2017 |
| dc.format.none.fl_str_mv | application/pdf application/pdf |
| dc.identifier.uri.fl_str_mv | https://deposita.ibict.br/handle/deposita/29 |
| dc.language.iso.fl_str_mv | por |
| dc.publisher.country.fl_str_mv | Brasil |
| dc.publisher.department.fl_str_mv | Faculdade de Direito da Universidade Católica do Salvador |
| dc.publisher.none.fl_str_mv | Universidade Católica do Salvador (UCSal) |
| dc.relation.references.por.fl_str_mv | AMARO, Luciano. Direito Tributário Brasileiro. 14. ed. São Paulo: Saraiva, 2008. BALTHAZAR, Ezequiel Antônio Ribeiro. Fundos Constitucionais como instrumento de redução das desigualdades regionais na Federação. In: CONTI, José Maurício (Org.). Federalismo Fiscal. Barueri, SP: Manole, 2004; BERTI, Flávio de Azambuja. Direito Tributário e Princípio Federativo. São Paulo: Quartier Latin, 2007; CARRAZZA, Roque Antônio. Curso de Direito Constitucional Tributário. 26. ed. rev. ampli. e atual. São Paulo: Malheiros, 2010. CHAGAS, Magno Guedes. Federalismo no Brasil: o poder constituinte decorrente na jurisprudência do Supremo Tribunal Federal. Porto Alegre: Sergio Antônio Fabris, 2006. MELO, José Eduardo Soares de. Curso de Direito tributário. 8. ed. São Paulo: Dialética, 2008. ______. ICMS: Teoria e Prática. 12. ed. São Paulo: Dialética, 2012. SABBAG, Eduardo. Manual de Direito Tributário. 9. ed. São Paulo: Saraiva, 2017 |
| dc.rights.driver.fl_str_mv | http://creativecommons.org/licenses/by-sa/4.0/ info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositório Comum do Brasil - Deposita instname:Instituto Brasileiro de Informação em Ciência e Tecnologia (Ibict) instacron:IBICT |
| dc.subject.cnpq.fl_str_mv | Direito |
| dc.subject.por.fl_str_mv | Federalismo Autonomia financeira Competência Guerra Fiscal Imposto sobre operações relativas à circulação de mercadorias e prestação de serviços de transporte Interestadual e intermunicipal e de comunicação (ICMS) Lei Complementar nº 160/2017 |
| dc.title.por.fl_str_mv | O Federalismo fiscal e as isenções do ICMS. Uma análise sobre a égide da Lei Complementar nº 160/2017 |
| dc.type.driver.fl_str_mv | info:eu-repo/semantics/bachelorThesis |
| dc.type.status.fl_str_mv | info:eu-repo/semantics/publishedVersion |
| description | 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. |
| eu_rights_str_mv | openAccess |
| format | bachelorThesis |
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| institution | IBICT |
| instname_str | Instituto Brasileiro de Informação em Ciência e Tecnologia (Ibict) |
| language | por |
| network_acronym_str | IBICT-1 |
| network_name_str | Repositório Comum do Brasil - Deposita |
| oai_identifier_str | oai:deposita.ibict.br:deposita/29 |
| publishDate | 2017 |
| publishDateSort | 2017 |
| publisher.none.fl_str_mv | Universidade Católica do Salvador (UCSal) |
| reponame_str | Repositório Comum do Brasil - Deposita |
| repository.mail.fl_str_mv | deposita@ibict.br |
| repository.name.fl_str_mv | Repositório Comum do Brasil - Deposita - Instituto Brasileiro de Informação em Ciência e Tecnologia (Ibict) |
| repository_id_str | 4658 |
| rights_invalid_str_mv | http://creativecommons.org/licenses/by-sa/4.0/ |
| spelling | Andrade, Raimundohttp://lattes.cnpq.br/6640379936963135Raimundo, Andradehttp://lattes.cnpq.br/6640379936963135Marco, FreireMoraes Neto, Deraldohttp://lattes.cnpq.br/6099937165231009Teixeira, Elder2018-04-25T18:13:38Z2017https://deposita.ibict.br/handle/deposita/29The 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.Federalism; Financial Autonomy; Competence; Federal Constitution; Tax Warfare; ICMS; Complementary Law nº 160/2017.O presente trabalho tem por objetivo analisar a questão da guerra fiscal, no âmbito dos Estados-membros da Federação, no que concerne especialmente ao Imposto sobre a Circulação de Mercadorias e Serviços (ICMS). Para tanto, será feita uma análise histórica acerca da forma de Estado adotada pela República, qual seja, o Estado Federal, destacando desde as suas origens, bem como, suas peculiaridades, passando pela forma como foi introduzida no Brasil, e, ainda a forma como se encontra configurado atualmente, sob o prisma da Constituição Federal de 1988. Em seguida, será feito um estudo sobre as características do ICMS, evidenciando a sua importância para a consecução da autonomia financeira dos Estados-membros. Ver-se-á também, o fenômeno da guerra fiscal, perfazendo-se uma abordagem histórica e conceitual do conflito, e as condições impostas pela lei para concessão de incentivos fiscais, enfatizando-se a forma como os Estados vem lidando com o tema, sem deixar de retratar, contudo, a posição adotada pelo poder judiciário no tocante ao assunto. Por fim, destacar-se-á o advento da Lei Complementar nº 160/2017, as inovações por ela trazidas em relação à concessão de benefícios/incentivos fiscais pelos Estados em matéria de ICMS, e ainda, a real eficácia das mudanças propostas, com vistas a mitigar os graves reflexos sociais e econômicos, provocados pela contenda no âmbito nacional.Nordeste-1application/pdfapplication/pdfhttp://deposita.ibict.br/retrieve/371/TCC%20Elder%20Martinez%20Teixeira%20%281%29.compressed.pdf.jpghttp://deposita.ibict.br/retrieve/371/TCC%20Elder%20Martinez%20Teixeira%20%281%29.compressed.pdf.jpgporUniversidade Católica do Salvador (UCSal)BrasilFaculdade de Direito da Universidade Católica do SalvadorAMARO, Luciano. Direito Tributário Brasileiro. 14. ed. São Paulo: Saraiva, 2008. BALTHAZAR, Ezequiel Antônio Ribeiro. Fundos Constitucionais como instrumento de redução das desigualdades regionais na Federação. In: CONTI, José Maurício (Org.). Federalismo Fiscal. Barueri, SP: Manole, 2004; BERTI, Flávio de Azambuja. Direito Tributário e Princípio Federativo. São Paulo: Quartier Latin, 2007; CARRAZZA, Roque Antônio. Curso de Direito Constitucional Tributário. 26. ed. rev. ampli. e atual. São Paulo: Malheiros, 2010. CHAGAS, Magno Guedes. Federalismo no Brasil: o poder constituinte decorrente na jurisprudência do Supremo Tribunal Federal. Porto Alegre: Sergio Antônio Fabris, 2006. MELO, José Eduardo Soares de. Curso de Direito tributário. 8. ed. São Paulo: Dialética, 2008. ______. ICMS: Teoria e Prática. 12. ed. São Paulo: Dialética, 2012. SABBAG, Eduardo. Manual de Direito Tributário. 9. ed. São Paulo: Saraiva, 2017http://creativecommons.org/licenses/by-sa/4.0/info:eu-repo/semantics/openAccessFederalismoAutonomia financeiraCompetênciaGuerra FiscalImposto sobre operações relativas à circulação de mercadorias e prestação de serviços de transporte Interestadual e intermunicipal e de comunicação (ICMS)Lei Complementar nº 160/2017DireitoO Federalismo fiscal e as isenções do ICMS. 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| spellingShingle | O Federalismo fiscal e as isenções do ICMS. Uma análise sobre a égide da Lei Complementar nº 160/2017 Teixeira, Elder Federalismo Autonomia financeira Competência Guerra Fiscal Imposto sobre operações relativas à circulação de mercadorias e prestação de serviços de transporte Interestadual e intermunicipal e de comunicação (ICMS) Lei Complementar nº 160/2017 Direito |
| status_str | publishedVersion |
| title | O Federalismo fiscal e as isenções do ICMS. Uma análise sobre a égide da Lei Complementar nº 160/2017 |
| title_full | O Federalismo fiscal e as isenções do ICMS. Uma análise sobre a égide da Lei Complementar nº 160/2017 |
| title_fullStr | O Federalismo fiscal e as isenções do ICMS. Uma análise sobre a égide da Lei Complementar nº 160/2017 |
| title_full_unstemmed | O Federalismo fiscal e as isenções do ICMS. Uma análise sobre a égide da Lei Complementar nº 160/2017 |
| title_short | O Federalismo fiscal e as isenções do ICMS. Uma análise sobre a égide da Lei Complementar nº 160/2017 |
| title_sort | O Federalismo fiscal e as isenções do ICMS. Uma análise sobre a égide da Lei Complementar nº 160/2017 |
| topic | Federalismo Autonomia financeira Competência Guerra Fiscal Imposto sobre operações relativas à circulação de mercadorias e prestação de serviços de transporte Interestadual e intermunicipal e de comunicação (ICMS) Lei Complementar nº 160/2017 Direito |
| url | https://deposita.ibict.br/handle/deposita/29 |