ICMS, Guerra Fiscal e Lei Complementar nº 160/2017
Carregando...
Tipo
TCC
Data de publicação
2019-11
Periódico
Citações (Scopus)
Autores
Silva, Larissa Marins da
Orientador
Medeiros, Edmundo Emerson de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
A presente monografia tem como objeto o estudo e a análise da chamada “Guerra Fiscal do
ICMS”, em especial, o reflexo da Lei Complementar nº 160, de 07 de agosto de 2017, na
Guerra Fiscal do ICMS. Dessa forma, serão analisados os conceitos de Federalismo Fiscal
Brasileiro, a distribuição constitucional das competências e receitas tributárias, bem como a
natureza jurídica do ICMS e as formas de concessão dos benefícios fiscais desse imposto,
especialmente em relação as isenções fiscais, para a compreensão do surgimento da Guerra
Fiscal no âmbito dos Estados. Ainda, em plano principal, serão feitas reflexões em relação a
Lei Complementar nº 24/75, o Papel do CONFAZ e as alterações que a Lei Complementar nº
160/2017 e o Convênio CONFAZ 190/2017 trouxeram para esse panorama. Nesse mesmo
sentido, serão realizadas análises das decisões proferidas pelo Supremo Tribunal Federal no
julgamento de Ações de Declaração de Inconstitucionalidade e de Arguição de
Descumprimento de Preceito Fundamental, e a atual situação da Proposta da Súmula
Vinculante nº 69. A partir de tais análises, serão expostas algumas reflexões em relação ao
tema com a finalidade de verificar se a Lei Complementar 160/2017 realmente trouxe um
encaminhamento para a solução da Guerra Fiscal do ICMS.
This monograph has as object the study and analysis of the so-called “ICMS Tax War”, in particular, the reflection of the Law n. 160/2017 in the “ICMS Tax War”. Thus, the concepts of Brazilian Fiscal Federalism, the constitutional distribution of tax powers and revenues, as well as the legal nature of the ICMS and the ways of granting tax benefits of this tax, especially in relation to tax exemptions, will be analyzed, to understand the emergence of the Fiscal War within states. Still, in the main plan, reflections will be made on the Complementary Law No. 24/75, the role of CONFAZ and the changes that the Complementary Law No. 160/2017 and the CONFAZ 190/2017, agreement brought to this panorama. In the same vein, analyzes will be carried out of the decisions rendered by the Federal Supreme Court in the judgment of Actions of Declaration of Unconstitutionality and Arguement of Non-compliance with Fundamental Precept, and the current situation of Binding Proposal No. 69. From these analyzes, some reflections on the subject will be exposed in order to verify if the Complementary Law 160/2017 really brought a referral to the solution of the ICMS Fiscal War.
This monograph has as object the study and analysis of the so-called “ICMS Tax War”, in particular, the reflection of the Law n. 160/2017 in the “ICMS Tax War”. Thus, the concepts of Brazilian Fiscal Federalism, the constitutional distribution of tax powers and revenues, as well as the legal nature of the ICMS and the ways of granting tax benefits of this tax, especially in relation to tax exemptions, will be analyzed, to understand the emergence of the Fiscal War within states. Still, in the main plan, reflections will be made on the Complementary Law No. 24/75, the role of CONFAZ and the changes that the Complementary Law No. 160/2017 and the CONFAZ 190/2017, agreement brought to this panorama. In the same vein, analyzes will be carried out of the decisions rendered by the Federal Supreme Court in the judgment of Actions of Declaration of Unconstitutionality and Arguement of Non-compliance with Fundamental Precept, and the current situation of Binding Proposal No. 69. From these analyzes, some reflections on the subject will be exposed in order to verify if the Complementary Law 160/2017 really brought a referral to the solution of the ICMS Fiscal War.
Descrição
Palavras-chave
tributário , constitucional , ICMS , guerra fiscal , competência tributária , receita tributária , benefícios fiscais , tax , constitutional , fiscal war , tax jurisdiction , tax revenue , tax benefits