Federalismo fiscal, ICMS e guerra fiscal: impactos no desenvolvimento socioeconômico brasileiro
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Tipo
TCC
Data de publicação
2023-12
Periódico
Citações (Scopus)
Autores
Vasques, Paulo Henrique
Orientador
Gioia, Fulvia Helena de
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Resumo
O Brasil é um Estado Federal, isto é, a forma de Estado adotada pela República Federativa do Brasil é a Federação, composta por diversos entes federados. Intrínseca à ideia de Federação está o conceito de autonomia dos entes federados. Uma questão de suma importância com respeito à Federação refere-se ao debate sobre os limites da autonomia destes entes, portanto definir o grau de autonomia dentro dos limites impostos pela Constituição Federal é o fulcro do problema. A prova de que existe um problema derivado do emprego indevido dessa autonomia se deve ao fato que presenciamos ao longo dos últimos anos na nação, uma disputa fiscal fatricida e desenfreada entre os Estados da Federação, a Guerra Fiscal. Nesse sentido, o intuito do atual trabalho é discutir e analisar esse fato de abrangência e de repercussão nacional, presente na ordem econômica, bem como no ordenamento jurídico brasileiro, denominado de Guerra Fiscal e quais seus impactos no agravamento da atual crise socioeconômica enfrentada pelo país. Para tal propósito, é mister tomar como ponto de partida o estudo da Federação Brasileira em todas as suas particularidades que a diferenciam das demais Federações, em seguida analisaremos detalhadamente o ICMS e como este importante imposto estadual tem sido usado de forma inconstitucional nessa batalha por investimentos, sendo esta a causa principal da Guerra Fiscal. Em última análise, a proposta é apresentar novos modelos sob a ótica de uma possível reforma tributária, que resultem em melhorias no atual ordenamento jurídico, refletindo em ganhos socioeconômicos em níveis regionais e nacionais, extinguindo a Guerra Fiscal e garantindo uma maior segurança jurídica para todos.
Brazil is a federal state; that is, the form of state adopted by the Federative Republic of Brazil is the federation, comprised of several federated entities. Central to the concept of federation is the autonomy of these federative entities. A crucial issue concerning the federation pertains to the debate on the autonomy limits of each federated entity, hence defining the degree of autonomy within the confines prescribed by the Federal Constitution is the crux of the problem. Evidence of a problem resulting from the misuse of this autonomy is observable through the fratricidal and unrestrained fiscal dispute between the States of the Federation, known as the ICMS’ Race to the Bottom, that has unfolded over the past few years in the nation. In this light, the objective of this work is to discuss and analyze this nationally significant issue and its repercussions within the economic order and Brazilian legal system, referred to as the ICMS’ Race to the Bottom, and its effects on the exacerbation of the current socioeconomic crisis that the country confronts. For this purpose, it is essential to begin with an examination of the Brazilian Federation in its unique aspects that distinguish it from other federations, and thereafter, we will scrutinize the ICMS and how this significant state tax has been applied unconstitutionally in this struggle for investments, which stands as the primary driver of the ICMS’ Race to the Bottom. Ultimately, this proposal aims to introduce new models through the lens of potential tax reform, which would bring enhancements to the prevailing legal system, reflect socioeconomic benefits at both regional and national strata, put an end to the ICMS’ Race to the Bottom, and secure greater legal certainty for everyone.
Brazil is a federal state; that is, the form of state adopted by the Federative Republic of Brazil is the federation, comprised of several federated entities. Central to the concept of federation is the autonomy of these federative entities. A crucial issue concerning the federation pertains to the debate on the autonomy limits of each federated entity, hence defining the degree of autonomy within the confines prescribed by the Federal Constitution is the crux of the problem. Evidence of a problem resulting from the misuse of this autonomy is observable through the fratricidal and unrestrained fiscal dispute between the States of the Federation, known as the ICMS’ Race to the Bottom, that has unfolded over the past few years in the nation. In this light, the objective of this work is to discuss and analyze this nationally significant issue and its repercussions within the economic order and Brazilian legal system, referred to as the ICMS’ Race to the Bottom, and its effects on the exacerbation of the current socioeconomic crisis that the country confronts. For this purpose, it is essential to begin with an examination of the Brazilian Federation in its unique aspects that distinguish it from other federations, and thereafter, we will scrutinize the ICMS and how this significant state tax has been applied unconstitutionally in this struggle for investments, which stands as the primary driver of the ICMS’ Race to the Bottom. Ultimately, this proposal aims to introduce new models through the lens of potential tax reform, which would bring enhancements to the prevailing legal system, reflect socioeconomic benefits at both regional and national strata, put an end to the ICMS’ Race to the Bottom, and secure greater legal certainty for everyone.
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Palavras-chave
federalismo , autonomia , benefícios fiscais , ICMS , federalism , autonomy , tax benefits , race to the bottom