THE CRISIS OF BRAZILIAN FEDERALISM AND THE PROPOSALS FOR FACING THE FISCAL WAR

Detalhes bibliográficos
Autor(a) principal: Kühleis, Ricardo
Data de Publicação: 2022
Outros Autores: Reck, Janriê Rodrigues
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Direitos Culturais
Texto Completo: https://san.uri.br/revistas/index.php/direitosculturais/article/view/996
Resumo: The Current paper intend to analyze if the tax reform proposals in progress the National Congress - Constitutional Amendment Proposals n. 45/2019 and no. 110/2019, are able to offer adequate solutions to contain the so-called “fiscal war” between the entities of the Federation. This because, in the current system, is usual the practice of some States of indiscriminately granting tax incentives, consisting of tax waivers, seeking to attract investments to their territory in the expectation of promoting the development of the region and the generation of jobs that, eventually, end up not materializing, generating conflicts between the federated entities. With the hypothesis that the tax reform proposals can mitigate the fiscal war, it is intended to verify the solutions presented by the referred proposals and investigate if they present real possibilities of success to face the problem.
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spelling THE CRISIS OF BRAZILIAN FEDERALISM AND THE PROPOSALS FOR FACING THE FISCAL WARA CRISE DO FEDERALISMO BRASILEIRO E AS PROPOSTAS PARA ENFRENTAMENTO DA GUERRA FISCALDireito Tributário. Federalismo. Guerra Fiscal. Reforma Tributária.Tax law. Fiscal war. Federalism. Tax reformThe Current paper intend to analyze if the tax reform proposals in progress the National Congress - Constitutional Amendment Proposals n. 45/2019 and no. 110/2019, are able to offer adequate solutions to contain the so-called “fiscal war” between the entities of the Federation. This because, in the current system, is usual the practice of some States of indiscriminately granting tax incentives, consisting of tax waivers, seeking to attract investments to their territory in the expectation of promoting the development of the region and the generation of jobs that, eventually, end up not materializing, generating conflicts between the federated entities. With the hypothesis that the tax reform proposals can mitigate the fiscal war, it is intended to verify the solutions presented by the referred proposals and investigate if they present real possibilities of success to face the problem.O presente trabalho busca analisar, a partir do método hipotético dedutivo, alicerçado em pesquisa bibliográfica, consulta à legislação e investigação documental, se as propostas de reforma tributária em trâmite no Congresso Nacional - Propostas de Emenda Constitucional n. 45/2019 e n. 110/2019, oferecem soluções adequadas para conter a denominada “guerra fiscal” entre os entes da Federação. Isto porque, no atual sistema, é recorrente a prática de alguns Estados de conceder indiscriminadamente incentivos fiscais, consistentes em renúncia tributária, buscando atrair empresas para seu território na expectativa de promover o desenvolvimento da região e a geração de empregos que, eventualmente, acabam não se concretizando. Esta prática vem gerando uma competição entre os entes federados. Com a hipótese de que as propostas de reforma tributária podem mitigar a guerra fiscal, pretende-se analisar quais as soluções apresentadas pelas referidas propostas e verificar se apresentam reais possibilidades de êxito para o enfrentamento do problemaUniversidade Regional Integrada do Alto Uruguai e das Missões2022-12-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://san.uri.br/revistas/index.php/direitosculturais/article/view/99610.20912/rdc.v17i43.996Revista Direitos Culturais; v. 17 n. 43 (2022); 121-1352177-14991980-7805reponame:Revista Direitos Culturaisinstname:Universidade Regional Integrada do Alto Uruguai e das Missões (URI)instacron:URIporhttps://san.uri.br/revistas/index.php/direitosculturais/article/view/996/481Copyright (c) 2022 Ricardo Kühleis, Janriê Rodrigues Reckhttps://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessKühleis, Ricardo Reck, Janriê Rodrigues2022-12-15T20:16:06Zoai:ojs2.san.uri.br:article/996Revistahttps://san.uri.br/revistas/index.php/direitosculturais/PUBhttps://san.uri.br/revistas/index.php/direitosculturais/oaifabiocesarjunges@san.uri.br || thamicovatti@san.uri.br2177-14991980-7805opendoar:2022-12-15T20:16:06Revista Direitos Culturais - Universidade Regional Integrada do Alto Uruguai e das Missões (URI)false
dc.title.none.fl_str_mv THE CRISIS OF BRAZILIAN FEDERALISM AND THE PROPOSALS FOR FACING THE FISCAL WAR
A CRISE DO FEDERALISMO BRASILEIRO E AS PROPOSTAS PARA ENFRENTAMENTO DA GUERRA FISCAL
title THE CRISIS OF BRAZILIAN FEDERALISM AND THE PROPOSALS FOR FACING THE FISCAL WAR
spellingShingle THE CRISIS OF BRAZILIAN FEDERALISM AND THE PROPOSALS FOR FACING THE FISCAL WAR
Kühleis, Ricardo
Direito Tributário. Federalismo. Guerra Fiscal. Reforma Tributária.
Tax law. Fiscal war. Federalism. Tax reform
title_short THE CRISIS OF BRAZILIAN FEDERALISM AND THE PROPOSALS FOR FACING THE FISCAL WAR
title_full THE CRISIS OF BRAZILIAN FEDERALISM AND THE PROPOSALS FOR FACING THE FISCAL WAR
title_fullStr THE CRISIS OF BRAZILIAN FEDERALISM AND THE PROPOSALS FOR FACING THE FISCAL WAR
title_full_unstemmed THE CRISIS OF BRAZILIAN FEDERALISM AND THE PROPOSALS FOR FACING THE FISCAL WAR
title_sort THE CRISIS OF BRAZILIAN FEDERALISM AND THE PROPOSALS FOR FACING THE FISCAL WAR
author Kühleis, Ricardo
author_facet Kühleis, Ricardo
Reck, Janriê Rodrigues
author_role author
author2 Reck, Janriê Rodrigues
author2_role author
dc.contributor.author.fl_str_mv Kühleis, Ricardo
Reck, Janriê Rodrigues
dc.subject.por.fl_str_mv Direito Tributário. Federalismo. Guerra Fiscal. Reforma Tributária.
Tax law. Fiscal war. Federalism. Tax reform
topic Direito Tributário. Federalismo. Guerra Fiscal. Reforma Tributária.
Tax law. Fiscal war. Federalism. Tax reform
description The Current paper intend to analyze if the tax reform proposals in progress the National Congress - Constitutional Amendment Proposals n. 45/2019 and no. 110/2019, are able to offer adequate solutions to contain the so-called “fiscal war” between the entities of the Federation. This because, in the current system, is usual the practice of some States of indiscriminately granting tax incentives, consisting of tax waivers, seeking to attract investments to their territory in the expectation of promoting the development of the region and the generation of jobs that, eventually, end up not materializing, generating conflicts between the federated entities. With the hypothesis that the tax reform proposals can mitigate the fiscal war, it is intended to verify the solutions presented by the referred proposals and investigate if they present real possibilities of success to face the problem.
publishDate 2022
dc.date.none.fl_str_mv 2022-12-15
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://san.uri.br/revistas/index.php/direitosculturais/article/view/996
10.20912/rdc.v17i43.996
url https://san.uri.br/revistas/index.php/direitosculturais/article/view/996
identifier_str_mv 10.20912/rdc.v17i43.996
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://san.uri.br/revistas/index.php/direitosculturais/article/view/996/481
dc.rights.driver.fl_str_mv Copyright (c) 2022 Ricardo Kühleis, Janriê Rodrigues Reck
https://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Ricardo Kühleis, Janriê Rodrigues Reck
https://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Regional Integrada do Alto Uruguai e das Missões
publisher.none.fl_str_mv Universidade Regional Integrada do Alto Uruguai e das Missões
dc.source.none.fl_str_mv Revista Direitos Culturais; v. 17 n. 43 (2022); 121-135
2177-1499
1980-7805
reponame:Revista Direitos Culturais
instname:Universidade Regional Integrada do Alto Uruguai e das Missões (URI)
instacron:URI
instname_str Universidade Regional Integrada do Alto Uruguai e das Missões (URI)
instacron_str URI
institution URI
reponame_str Revista Direitos Culturais
collection Revista Direitos Culturais
repository.name.fl_str_mv Revista Direitos Culturais - Universidade Regional Integrada do Alto Uruguai e das Missões (URI)
repository.mail.fl_str_mv fabiocesarjunges@san.uri.br || thamicovatti@san.uri.br
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