O princípio da não-cumulatividade e as propostas de reforma tributária

• Autor(a) principal: Furuiti, Edson Misao
• Data de Publicação: 2020
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/26649
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Não-cumulatividade; Reforma Tributária; Impostos Indiretos; PEC 45/2019; PEC 110/2019

Tax non-cumulativity is a key institute in Tax Law, having been included in the constitutional text itself in the Brazilian case. In this work our goal is to present a brief contribution to the understanding of this institute, relating it to the fiscal, social and tax demands and also to the proposals for tax reform. Initially, we undertake a historical and doctrinal discussion on non-cumulativity, from its origins in Comparative Tax Law to its positivation in the Brazilian legal system. We discuss whether and when non-cumulativity should be understood as a principle or as a mere taxation technique and we briefly analyze non-cumulativity in the different taxes and contributions. In a second moment, we discuss the role conferred to non-cumulativity in critical moments of taxation in Brazil: the 1965 Tax Reform, the introduction of the non-cumulative regime of social contributions by Constitutional Amendment nº 42/2003 and the tax reform proposals under parliamentary procedure in 2020: PEC 45/2019 (Rapporteur Dep. Baleia Rossi) and PEC 110/2019 (Rapporteur Sen. Roberto Rocha)