Guerra fiscal entre entes federativos - ICMS

• Autor(a) principal: Tarento, Thiago Pereira Maia
• Data de Publicação: 2014
• 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/35822
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Guerra fiscal; ICMS; Princípio constitucional da competência tributária; Princípio constitucional da não-cumulatividade; Confaz; Tax war; ICMS; State value-added tax; Constitutional principle of taxing power; Non-cumulative principle; confaz

Tax War is the process by which countries, states or even cities use tax breaks and subsidies to attract investment or hot money. In response to ‘competitive’ pressures they cut taxes on wealthy individuals, or on corporations. On a national level, this war is focus on ICMS – State Value-Added Tax whereby Brazilian States grant incentives through tax exemption, reduction of rates or tax bases and presumed credits. However in accordance with the applicable federal legislation, State tax incentives can only be granted after a formal approval by the other Brazilian States, a requirement which was not observed in several of these tax incentives. The purpose of this paper is to show that these tax incentives granted contrary to the Federal legislation are unconstitutional. In order to support this concept the study will be based on the following assumptions: constitutional principle of taxing power; requirement of a formal approval by CONFAZ; non-cumulative principle ensuring the right of the taxpayer to credited the amount declared by the previous taxpayer; legal certanty principle which regulate the conduct with certainty and protect those subject to the law from arbitrary use of state power