Reforma tributária e federalismo fiscal: uma nova conceituação dos efeitos da mudança do critério de origem e destino
Carregando...
Tipo
TCC
Data de publicação
2024-06
Periódico
Citações (Scopus)
Autores
Flávio, Paola dos Santos
Orientador
Leão, Martha Toribio
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Esse trabalho de conclusão de curso, em formato de artigo, realizou uma análise relativa ao
atual sistema tributário brasileiro, conhecido por sua complexidade, refletindo a variedade
abrangente de leis fiscais que governam o país. Discute-se, a seguir, a realidade em que os
estados brasileiros competem entre sim para atrair novos negócios, oferecendo incentivos
fiscais relacionados ao ICMS, e outros tributos indiretos, mesmo que isso prejudique suas já
fracas finanças. Este trabalho sugere critérios para justificar tais incentivos, argumentado que,
embora a guerra fiscal seja prejudicial nacionalmente, os estados geralmente os aceitam para
atrair investimentos explora-se como essa competição leva a um ciclo negativo: as finanças e
as condições locais de produção de todos os envolvidos se deterioram, e os incentivos fiscais
perdem sua eficácia. Há desalinhamento entre objetivos nacionais e estaduais, especialmente
em relação a tributação interestadual. Logo, como a Reforma Tributária vem se desenvolvendo,
na adoção do princípio de destino nas operações interestaduais, além de outras vantagens,
praticamente elimina-se a guerra fiscal.
This final paper article researches carried out an analysis relating to the current Brazilian tax system, known for its complexity, reflecting the comprehensive variety of tax laws that govern the country. We then discuss the reality in which Brazilian states compete with each other to attract new businesses, offering tax incentives related to ICMS and other indirect taxes, even if this harms their already weak finances. This work suggests criteria to justify such incentives, arguing that, although tax wars are harmful nationally, states generally accept them to attract investment, exploring how this competition leads to a negative cycle: everyone's finances and local production conditions. those involved deteriorate, and tax incentives lose their effectiveness. There is misalignment between national and state objectives, especially in relation to interstate taxation. Therefore, as the Tax Reform has been developing, in the adoption of the principle of destination in interstate operations, in addition to other advantages, tax war is practically eliminated.
This final paper article researches carried out an analysis relating to the current Brazilian tax system, known for its complexity, reflecting the comprehensive variety of tax laws that govern the country. We then discuss the reality in which Brazilian states compete with each other to attract new businesses, offering tax incentives related to ICMS and other indirect taxes, even if this harms their already weak finances. This work suggests criteria to justify such incentives, arguing that, although tax wars are harmful nationally, states generally accept them to attract investment, exploring how this competition leads to a negative cycle: everyone's finances and local production conditions. those involved deteriorate, and tax incentives lose their effectiveness. There is misalignment between national and state objectives, especially in relation to interstate taxation. Therefore, as the Tax Reform has been developing, in the adoption of the principle of destination in interstate operations, in addition to other advantages, tax war is practically eliminated.
Descrição
Palavras-chave
sistema tributário , reforma tributária , guerra fiscal , princípio do destino , tax system , tax reform , tax war , principle destiny