IPVA: um novo modelo tributário a ser proposto sobre a propriedade do veículo automotor
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Tipo
TCC
Data de publicação
2019-12
Periódico
Citações (Scopus)
Autores
Lozano, Vinicius Elvio
Orientador
Theophilo Neto, Nuncio
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Este trabalho versa, principalmente, sobre os tributos e suas respectivas modalidades, dando atenção especial ao Imposto Sobre a Propriedade do Veículo Automotor, cuja abordagem se dará sobre a questão da “guerra fiscal” e das demais fraudes que envolvem o IPVA, suas origens e possíveis soluções, tendo como principal instrumento para resolução da questão a edição de uma lei complementar. A diversidade das alíquotas leva os contribuintes a registrarem seus veículos em unidades federativas que cobram impostos menores, o que gera uma disputa acerca da competência pela arrecadação. Além disso, visando impedir a migração de contribuintes para outros Estados, alguns entes editam leis de Constitucionalidade duvidosa. Isso se dá pela ausência de norma regulamentadora que unifica os critérios gerais do IPVA, o que confere competência plena aos Estados para definirem a cobrança do imposto. Ao final, será demonstrado a falência de todo sistema rodoviarista brasileiro e a necessidade de um novo modelo de tributos sobre a propriedade do veículo automotor com o objetivo de conservar e modernizar todo o sistema rodoviarista atendendo-se, de fato, ao interesse público.
This course conclusion monograph deals mainly with taxes and their respective modalities, paying special attention to the Tax over self-propelled vehicle, which will deal with the issue of the “fiscal war” and the other fraud involving the tax self-propelled vehicle, its origins and possible solutions, having as main instrument for resolution of the issue the editing of a complementary law. The diversity of tax rates leads taxpayers to register their vehicles in federal units that charge lower taxes, which creates a dispute over the competence for tax collection. In addition, in order to prevent taxpayer migration to other states, some entities issue dubious constitutionality laws. This is due to the absence of a regulatory standard that unifies the general criteria of tax over self-propelled vehicle, which gives the States full competence to define the collection of the tax. In the end, the bankruptcy of the entire Brazilian road system and the need for a new model of motor vehicle ownership taxation will be demonstrated in order to conserve and modernize the entire road system, taking into account, in fact, the public interest.
This course conclusion monograph deals mainly with taxes and their respective modalities, paying special attention to the Tax over self-propelled vehicle, which will deal with the issue of the “fiscal war” and the other fraud involving the tax self-propelled vehicle, its origins and possible solutions, having as main instrument for resolution of the issue the editing of a complementary law. The diversity of tax rates leads taxpayers to register their vehicles in federal units that charge lower taxes, which creates a dispute over the competence for tax collection. In addition, in order to prevent taxpayer migration to other states, some entities issue dubious constitutionality laws. This is due to the absence of a regulatory standard that unifies the general criteria of tax over self-propelled vehicle, which gives the States full competence to define the collection of the tax. In the end, the bankruptcy of the entire Brazilian road system and the need for a new model of motor vehicle ownership taxation will be demonstrated in order to conserve and modernize the entire road system, taking into account, in fact, the public interest.
Descrição
Palavras-chave
tributos , modalidades , IPVA , guerra fiscal , fraudes , aíquotas , competência , ausência , norma reguladora , tributes , modalities , tax over self-propelled vehicle , fiscal war , frauds , aliquots , competence , absence , regulatory standard