A estagnação econômico-brasileira: considerações sobre o ICMS, seus impactos econômicos e a reforma tributária
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Tipo
TCC
Data de publicação
2019-11-27
Periódico
Citações (Scopus)
Autores
Corrêa, André Alves
Orientador
Bortolai Junior, Orlando
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Resumo
O presente artigo tem por intuito acusar o impacto do ICMS sobre a economia brasileira. Pautando-se na análise normativa e doutrinaria elucidará, de antemão, conceitos importantes à discussão tais quais, base de cálculo, fixação de alíquota, conceito de imposto, taxa e contribuição de melhoria, bem como a qual ente de direito público cabe a arrecadação e/ou instituição do presente tributo, e, posteriormente, adentrará nos elementos que compõe o ICMS. Pretende-se mostrar que a forma de tributação adotada pelo Brasil é ineficiente, injusta e segue em sentido contrário quando comparada à de países desenvolvidos, na medida em que se foca no consumo e adota base de cálculo única para contribuintes com diferentes rendimentos. Ademais, ponderará sobre as mudanças que estão para ocorrer se caso venha a ser aprovada uma das Propostas de Emenda à Constituição atualmente em tramitação no Congresso Nacional, não deixando de mencionar os impactos que tais mudanças poderão causar na economia do país.
This article intend to present the impact of ICMS (tax on transactions relating to the movement of goods and the provision of interstate, intercity and communication services) over Brazilian economy. Based on normative and doctrinal analyses will elucidate, in first place, important concepts to the discussion such as concepts of tax, contributions and improvement contribution, as well as to what public entity is responsible for collecting and instituting this tax, afterwards, will focus on ICMS’s main elements. Intends to show that Brazil’s taxation method in inefficient, unfair and goes in the opposite direction compared to developed countries as it focuses on consumption of goods, while adopts a single tax base for taxpayers with different incomes. Furthermore will ponder about changes that are about to occur in case of one of those processing PECs (Constitution Amendment Proposal) became approved, do not forgetting to mention the economic impact of these changes over Brazil’s economy.
This article intend to present the impact of ICMS (tax on transactions relating to the movement of goods and the provision of interstate, intercity and communication services) over Brazilian economy. Based on normative and doctrinal analyses will elucidate, in first place, important concepts to the discussion such as concepts of tax, contributions and improvement contribution, as well as to what public entity is responsible for collecting and instituting this tax, afterwards, will focus on ICMS’s main elements. Intends to show that Brazil’s taxation method in inefficient, unfair and goes in the opposite direction compared to developed countries as it focuses on consumption of goods, while adopts a single tax base for taxpayers with different incomes. Furthermore will ponder about changes that are about to occur in case of one of those processing PECs (Constitution Amendment Proposal) became approved, do not forgetting to mention the economic impact of these changes over Brazil’s economy.
Descrição
Palavras-chave
ICMS , reforma tributária , carga fiscal , bitributação , double taxation , tax reform , tax burden