Tributação mineral no Brasil: uma abordagem comparativa

Detalhes bibliográficos
Ano de defesa: 2022
Autor(a) principal: Paulo Honório de Castro Júnior
Orientador(a): Não Informado pela instituição
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Universidade Federal de Minas Gerais
Brasil
DIREITO - FACULDADE DE DIREITO
Programa de Pós-Graduação em Direito
UFMG
Programa de Pós-Graduação: Não Informado pela instituição
Departamento: Não Informado pela instituição
País: Não Informado pela instituição
Palavras-chave em Português:
Link de acesso: http://hdl.handle.net/1843/49121
Resumo: In this research, we aim to verify, from the 1988 Constitution and international experience, what is the tax and financial regime on mining in Brazil. It is intended to propose suggestions for its improvement. There are, therefore, two questions that this dissertation intends to answer: a) What is the fiscal regime (tax and financial) for mining in Brazil, defined by the 1988 Constitution? b) Is it possible to verify successful examples of mining taxation in foreign experience? If so, to what extent can they be applied to the Brazilian legal system? The hypothesis, for item (a), is that there seems to be a constitutional tax and financial regime for mining in the text of the 1988 Constitution. There is evidence that there is a mechanism that articulates and directs the constitutional rules related to mining towards the achievement of constitutional purposes. For example, the rule of art. 20, § 1, of the Constitution links royalties with a model of fiscal or patrimonial federalism, as well as with a tax regime that admits the levy of ICMS on minerals and IOF on gold, under certain conditions. For item (b), the hypothesis is that there are successful examples of mineral taxation in the international experience.