O imposto sobre bens e serviços na proposta de emenda constitucional n. 45/2019: impactos no Sistema Tributário Nacional

• Autor(a) principal: Medeiros, Felipe Martins
• Data de Publicação: 2019
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Universitário da Ânima (RUNA)
• Texto Completo: https://repositorio.animaeducacao.com.br/handle/ANIMA/6100
• topic: Reforma tributária; Sistema tributário; Federalismo

The present monographic work is aimed at analyzing the current Brazilian National Tax System and identifying the possible impacts in case of possible imposition of the Tax on Goods and Services, included in Proposal for Constitutional Amendment No. 45 of 2019, considering the text approved by the Constitution and Justice Commission of the Chamber of Deputies. The main objective is to identify the main impacts of the replacement of IPI, ICMS, ISS, PIS and Cofins taxes by the IBS in National Tax System. In order to achieve this objective, the specific objectives were defined in identifying the guiding principles of the tax activity in Brazil, analyzing the rules related to the National Tax System, with regard to tax jurisdiction, identifying the taxes of each entity's competence and their respective generating facts , to know the proposed constitutional amendment n. 45/2019, to identify the critiques with constitutional basis existing to the presented project, to identify the main impacts to the Constitutional Tax System in eventual approval of the Draft Constitutional Amendment nº 45 of 2019. It was used the exploratory, qualitative, documentary and bibliographic research. It was concluded that in view of the verified impacts, it is extremely important to approve this project for the country's development, since the proposal proposes to bring an end to the so-called fiscal war between states and municipalities, considerably reducing and centralizing the litigation and also reducing the complexity of the current Tax System, facilitating and streamlining the correct compliance with tax obligations.