Guerra fiscal interestadual do icms: uma análise do impacto dos programas de incentivo fiscal sob a ótica do pacto federativo
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TCC
Date
2018-11-28
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Authors
Damasceno, Rodrigo Budó
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Pasin, João Bosco Coelho
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Abstract
O objetivo do presente trabalho é analisar a relação entre a concorrência deflagrada pelos Estados-membros da Federação brasileira – intitulada de guerra fiscal – e o impacto negativo dos programas de incentivo fiscal, concedidos à revelia da Constituição Federal e da lei, sob a ótica do pacto federativo. Para contextualizar esse encadeamento, é necessário que se aborde o histórico da evolução dos impostos sobre consumo no Brasil, a “estadualização” do ICMS, o papel do sistema constitucional tributário em reprimir as inconstitucionalidades e o entendimento, por parte do leitor, em visualizar o escopo das políticas de benefício fiscal para atração de investimentos particulares de outros estados: o aumento da arrecadação tributária. O caso do “REGIME ESPECIAL DE APURAÇÃO DO ICMS (REA/ICMS)”, concedido pelo Governo do Distrito Federal às empresas atacadistas originárias de outros estados, será analisado em detalhes, em razão de ser um dos mais emblemáticos.
This paper objective is to analyze the relation between the competition initiated by the states of the brazilian Federation – known as tax war – and the negative impact of tax benefit programas, without regarding the brazilian Federal Constitution and the law, from the perspective of federative pact. In order to contextualize this chain, it is necessary to address the history of the evolution of consumption taxes in Brasil, the state jurisdiction of the ICMS tax, the role of the constitutional tax system in repressing unconstitutionalities and the main point of the tax benefit programs to attract private investments from other states: increase in tax base collections. The case of the “Special Regiment Agreement” (REA/ICMS - DF) granted by the government to wholesale companies in the Federal District will be analyzed in detail, because it is one of the most emblematic
This paper objective is to analyze the relation between the competition initiated by the states of the brazilian Federation – known as tax war – and the negative impact of tax benefit programas, without regarding the brazilian Federal Constitution and the law, from the perspective of federative pact. In order to contextualize this chain, it is necessary to address the history of the evolution of consumption taxes in Brasil, the state jurisdiction of the ICMS tax, the role of the constitutional tax system in repressing unconstitutionalities and the main point of the tax benefit programs to attract private investments from other states: increase in tax base collections. The case of the “Special Regiment Agreement” (REA/ICMS - DF) granted by the government to wholesale companies in the Federal District will be analyzed in detail, because it is one of the most emblematic
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Keywords
guerra fiscal , ICMS , federalismo fiscal , benefício fiscal , CONFAZ , REA/ICMS , inconstitucionalidade , tax war , fiscal federalism , tax benefit programs , unconstitutionality