Reforma tributária do ICMS: análise da PEC 45/2019 e PEC 110/2019
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Tipo
TCC
Data de publicação
2022-06
Periódico
Citações (Scopus)
Autores
Sousa, Roberto Fernandes da Silva de
Orientador
Dallari Júnior, Hélcio de Abreu
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Resumo
A reforma do Sistema Tributário Nacional se faz necessária para a recuperação e
desenvolvimento econômico do país. Tendo em vista as inúmeras problemáticas do da atual
legislação tributária, é de suma importância a simplificação do sistema, visando o tornar menos
burocrático, assim possibilitando novos investimentos. Conflitos de competência tributária e a
concessão de benefícios fiscais visando somente atrair contribuintes de outras unidades
federativas, são questões comuns e constantes no Sistema Tributário Nacional, principalmente,
em relação ao ICMS. Discussões acerca da reforma tributária são frequentemente discutidas no
país, existindo diversos projetos de lei e propostas de emenda constitucional no que se refere
ao tema. As principais propostas de reforma tributária do ICMS, são a PEC 45/2019 e 110/2019,
as quais modificam não somente o referido tributo, mas sim o Sistema Tributário Nacional,
excluindo e unificando tributos, de forma que promova menor complexidade aos contribuintes,
aumentando o interesse em novos investimentos no país.
The reform of the National Tax System is necessary for the recovery and economic development of the country. In view of the numerous problems of the current tax legislation, it is of paramount importance to simplify the system, aiming to make it less bureaucratic, thus enabling new investments. Conflicts of tax jurisdiction and the granting of tax benefits aimed only at attracting taxpayers from other federative units are common and constant issues in the National Tax System, mainly in relation to ICMS. Discussions about tax reform are frequently discussed in the country, and there are several bills and constitutional amendment proposals on the subject. The main ICMS tax reform proposals are PEC 45/2019 and 110/2019, which modify not only the aforementioned tax, but the National Tax System, excluding and unifying taxes, in a way that promotes less complexity to taxpayers, increasing interest in new investments in the country.
The reform of the National Tax System is necessary for the recovery and economic development of the country. In view of the numerous problems of the current tax legislation, it is of paramount importance to simplify the system, aiming to make it less bureaucratic, thus enabling new investments. Conflicts of tax jurisdiction and the granting of tax benefits aimed only at attracting taxpayers from other federative units are common and constant issues in the National Tax System, mainly in relation to ICMS. Discussions about tax reform are frequently discussed in the country, and there are several bills and constitutional amendment proposals on the subject. The main ICMS tax reform proposals are PEC 45/2019 and 110/2019, which modify not only the aforementioned tax, but the National Tax System, excluding and unifying taxes, in a way that promotes less complexity to taxpayers, increasing interest in new investments in the country.
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Palavras-chave
reforma tributária , ICMS , PL 45/2019 , PEC 110/2019 , tax reforms