As dimensões do uso da expressão redução da base de cálculo no contexto da guerra-fiscal do ICMS

• Autor(a) principal: Reque, Taísa Silva
• Data de Publicação: 2016
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/7079
• topic: Redução da base de cálculo; Isenção; Convênios; Lei específica; Guerra Fiscal; ICMS; Reduction of the tax basis; Exemption; Covenants; Specific law; Tax Competition; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The granting of ICMS tax incentives by States in order to attract investments is a recurrent and old practice: it was already practiced during the term of the former Tax on Sales and Consignment (IVC), collaborating to what we call "tax competition". Our goal with this study is to demonstrate the abuse of this practice, focusing on "reduction of the tax basis", demonstrating that, conceptually, it cannot be equated with exemption (partial), but still its use is done improperly encouraging yet plus the dispute between federal entities. With an overly complex and burdensome tax law, which ultimately stimulates this type of practice, the problem of the tax competition becomes increasingly more difficult to solve, affecting taxpayers who are subject to the power of States, who handle the legal concepts violating the law, the principles and the jurisprudence