Sistemática de não-cumulatividade de PIS/PASEP e COFINS
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Tipo
TCC
Data de publicação
2020-12
Periódico
Citações (Scopus)
Autores
Fukuoka, Gustavo Akihiro
Orientador
Medeiros, Edmundo Emerson de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente trabalho de conclusão de curso, trata de um estudo acerca da sistemática de não cumulatividade adotada para as contribuições do PIS/PASEP e COFINS desde a sua
instituição até os as mudanças mais relevantes a partir de julgados das diversas instâncias das
esferas judicial e administrativa. Esse trabalho tem como objetivo geral a análise histórica do
instituto da não-cumulatividade aplicada ao PIS/PASEP e COFINS, observando às alterações
que o instituto sofreu com o desenvolvimento de novos entendimentos sobre o tema. A
pesquisa foi realizada a partir da leitura em livros físicos, artigos online e análise de julgados
das diversas casas de julgamento. A partir das pesquisas realizadas, foi possível se observar a
gradual mudança de interpretação quanto a sistemática ao longo do tempo, de forma a buscar
atender aos ensejos dos sujeitos passivos por uma tributação mais justa e proporcional. Por
fim o que se conclui a respeito da sistemática é que embora tenha sofrido uma série de
mudanças interpretativas que corrigiram falhas graves que tornavam a sistemática já ineficaz
em sua introdução, ainda permanecem em aberto uma série de questões a serem pacificadas,
seja quanto a definição de termos que se mostram demasiadamente vagos, seja quanto a
aceitação ou negação de direitos a créditos, de forma que até hoje problemáticas quanto ao
tema se perpetuam nas pautas de órgão julgadores.
The current final paper, deals with a study about the non cummulativity systematics adopted for the PIS/PASEP and COFINS social contributions, since its establishment until its most significant changes as of the trials at the various instances of the judiciary and administrative spheres. This paper aims to analyse the history of the non cummulativity systematics applied to the PIS/PASEP and COFINS, minding the changes that it underwent by the development of new legal understandings regarding the theme. The study was conducted from physical books, online articles and the analysis of varied trials at different courthouses. From the study it was possible to notice the gradual changes of understanding about the systematics over time, in an attempt to meet the expectations of the taxable persons for a fairer and more proporcional taxation. Lastly the conclusion about the systematics is that albeit it have underwent a lot of shifts in the undertendings, that corrected serious flaws that made the systematics ineffective already at its introduction, there are still a number of open-ended matters to be pacified, be it about the definition of a term that is too vague, be it about the acceptance or denial of credit rights, in such a way that until now problematics regarding the theme are perpetuated on the agenda of courthouses.
The current final paper, deals with a study about the non cummulativity systematics adopted for the PIS/PASEP and COFINS social contributions, since its establishment until its most significant changes as of the trials at the various instances of the judiciary and administrative spheres. This paper aims to analyse the history of the non cummulativity systematics applied to the PIS/PASEP and COFINS, minding the changes that it underwent by the development of new legal understandings regarding the theme. The study was conducted from physical books, online articles and the analysis of varied trials at different courthouses. From the study it was possible to notice the gradual changes of understanding about the systematics over time, in an attempt to meet the expectations of the taxable persons for a fairer and more proporcional taxation. Lastly the conclusion about the systematics is that albeit it have underwent a lot of shifts in the undertendings, that corrected serious flaws that made the systematics ineffective already at its introduction, there are still a number of open-ended matters to be pacified, be it about the definition of a term that is too vague, be it about the acceptance or denial of credit rights, in such a way that until now problematics regarding the theme are perpetuated on the agenda of courthouses.
Descrição
Palavras-chave
não-cumulatividade , PIS/PASEP , COFINS , entendimentos , julgamentos , non cummulativity , systematics , understandings , courthouses