A guerra fiscal do ICMS e suas consequências no direito tributário

• Autor(a) principal: Gomes, Gabriel Victor de Oliveira
• Data de Publicação: 2018
• 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/34246
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Investimentos; Setores privados; Benefícios fiscais; ICMS; Normas constitucionais e infra-constitucionais; Guerra fiscal; Investments; Private sectors; Tax benefits; ICMS; Constitutional and infra-constitutional norms; Tax war

In the endless search to attract private funds, the States/ Distrito Federal use the tax benefit with the propose of reduce the onus of ICMS to taxpayers, decreasing the cost and increasing the profit of the commercial activity of the investors who settle themselves in the territory. Nevertheless the tax benefit only can be granted if considered the constitutional and infraconstitutional rules. In fact, because of the above mentioned rules require that the tax benefit can only be granted if there is a unanimous agreement of all the federated entities, meaning the States and Distrito Federal, the regularity of the benefit is impaired, considering the disparity of economic situation between the mentioned members of the federation, creating adverse interest with each other. However, knowing the difficulty of obtaining tax benefit approval, the States / Distrito Federal, disregarding the Federal Constitution, start creating irregular rules allowing taxpayers to have tributary benefit. In this sense, with the proliferation of these practices, the Tax War of the ICMS is born, which plagues the public accounts and sinks the maintenance of the States in this crisis, generating an auction for investments. Although, bringing harmful effects to the state health, not only local but also national. This research takes care to deal with ICMS historically, bringing several information about this topic, to then get to the root of the problem of Tax War and its positives and negatives consequences