Considerações sobre a guerra fiscal do ICMS e as implicações decorrentes da Reforma Tributária
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Tipo
TCC
Data de publicação
2019-11
Periódico
Citações (Scopus)
Autores
Bortolini, Mateus
Orientador
Pasin, João Bosco Coelho
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente artigo tem como objetivo a discussão a respeito do atual
cenário brasileiro envolvendo a concessão indevida de incentivos fiscais, sem prévio convênio
junto ao CONFAZ, realizada há décadas pelos estados e o Distrito Federal, acerca da tributação
do Imposto Sobre Circulação de Mercadorias e Serviços, através da análise da legislação que
regula a prática, qual seja, a da Lei Complementar 24/75, as inconstitucionalidades que lhes
são características, seguindo para as legislações posteriores que buscaram mitigar o dano
advindo da inobservância do procedimento legal e como as duas Propostas de Emenda
Constitucionais, hoje em debate no Congresso Nacional, as quais versam sobre uma futura, mas
próxima, reforma tributária atuariam objetivando findar a insegurança tributária que assola as
relações jurídicas geradoras do ICMS.
The main point of this article is the discussion about the current Brazilian scenario involving the undue concession of tax incentives, without previous agreement with CONFAZ, performed by the states and the Federal District for decades, regarding the taxation of the Tax On Circulation Of Goods And Services (ICMS), through the analysis of the legislation that regulates the practice, which is the Complementary Law 24/75, its intrinsic unconstitutionalities, following to the further legislations that sought mitigate the damage arising from the infringement of the legal procedure and how the Proposals of Constitutional Amendment, under discussion in the National Congress, which are about a future, but soon, tax reform would act aiming to terminate the tax insecurity that harm the legal relationships triggering of the ICMS.
The main point of this article is the discussion about the current Brazilian scenario involving the undue concession of tax incentives, without previous agreement with CONFAZ, performed by the states and the Federal District for decades, regarding the taxation of the Tax On Circulation Of Goods And Services (ICMS), through the analysis of the legislation that regulates the practice, which is the Complementary Law 24/75, its intrinsic unconstitutionalities, following to the further legislations that sought mitigate the damage arising from the infringement of the legal procedure and how the Proposals of Constitutional Amendment, under discussion in the National Congress, which are about a future, but soon, tax reform would act aiming to terminate the tax insecurity that harm the legal relationships triggering of the ICMS.
Descrição
Palavras-chave
CONFAZ , guerra fiscal , reforma tributária , ICMS , fiscal war , tax reform