Desafios da aplicabilidade da lei complementar 157/16
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Tipo
TCC
Data de publicação
2019-11
Periódico
Citações (Scopus)
Autores
Mattos, Vitor Vilas Boas de
Orientador
Pasin, João Bosco Coelho
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
A lei complementar 157/16 (LC 157/16) foi criada com intuito de equalizar a
distribuição para os municípios do Imposto Sobre Serviços de Qualquer Natureza (ISS),
evitando a concentração de tal renda em poucas cidades, tendo como seu maior foco as
administradoras de planos de saúde, cartão de crédito/débito, de fundos, além de outras
semelhantes. Porém, com as alterações efetuadas, o governo não levou em conta, a priori, as
dificuldades que enfrentariam as empresas afetadas, de modo que a lei trouxe mais problemas
do que soluções. O presente artigo visa demonstrar os principais problemas de aplicação da
nova lei, passando pela vasta extensão territorial do país e pela nada uniforme, legislação
municipal, bem como mostrar que a solução mais próxima da realidade ainda possui um longo
caminho pela frente antes de ser implementada. Desta forma, mostra-se porque a LC 157/16,
embora tenha um ideal bom, se junta ao rol de legislações criadas pelo governo onde este
mesmo não criou sistemas que permitam a aplicação legislativa, onerando demasiadamente os
contribuintes e que, no primeiro momento, trará efeitos opostos ao desejado.
The complementary law 157/16 was created aiming to equalize the ISS share each municipality receives, avoiding the concentration in a few municipalities, targeting companies that administrates health plans, credit/debit cards, funds, and others. However, with the changes, the government has not taken in count, a priori, the challenges those companies will face, in a way that the law brought more problems than solutions. This paper's aims are showing the main problems regarding the new law, going through the vast country territorial extension and through the uneven municipal legislation, as well as pointing that the closest solution to reality still has a long way ahead before being implemented. In this way, LC 157/16, although it has a good ideal, joins the list of laws created by the government without thinking how the taxpayers would be able to follow it, and that, in the first moment, will have opposite effects to the desired one.
The complementary law 157/16 was created aiming to equalize the ISS share each municipality receives, avoiding the concentration in a few municipalities, targeting companies that administrates health plans, credit/debit cards, funds, and others. However, with the changes, the government has not taken in count, a priori, the challenges those companies will face, in a way that the law brought more problems than solutions. This paper's aims are showing the main problems regarding the new law, going through the vast country territorial extension and through the uneven municipal legislation, as well as pointing that the closest solution to reality still has a long way ahead before being implemented. In this way, LC 157/16, although it has a good ideal, joins the list of laws created by the government without thinking how the taxpayers would be able to follow it, and that, in the first moment, will have opposite effects to the desired one.
Descrição
Palavras-chave
LC 157/16 , LC 116/03 , imposto sobre serviço (ISS) , ADI 5835 , tax on services (ISS)